Candid Company provided the following information with respect to cash and cash equivalents at year-end? Checking accounts at First Bank (200,000) Checking accounts at Second Bank 5,500,000 Treasury bonds 1,000,000 Unrestricted foreign bank account in equivalent pesos 2,000,000 Cash in foreign bank restricted due to exchange control 1,000,000 IOU from president 750,000 Credit memo from a vendor for a purchase return 80,000 No sufficient fund costumer check 150,000 Petty cash fund, P20,000 in currency and expense receipts for P30,000 50,000