C. You were assigned to audit the Cash account of Dragon Ball, Inc. as of December 31, 2021. Your cash count of the Petty Cash Fund and undeposited collections as of that date showed the following: Currency and coins P 6,400.00 Expense vouchers 3,000.00 Employees' IOUS 5,500.00 Customers' checks in payment of accounts 4,800.00 Total P19,700.00 The amount of Petty Cash Fund per general ledger is P15,000. Upon comparing the official receipts with the bank validated deposit slips, you noted that P5,500 was not yet deposited to the bank. 5. What is the amount of the cash shortage? 6. What is the amount of the Petty Cash Fund to be shown on December 31, 2021 statement of financial position