.) Divine Company prepared the following bank reconciliation on December 31, 2013: Balance per bank statement 2,800,000 Add: Deposit in transit 195,000 Checkbook printing charge 5,000 Error made by Divine recording check No. 45 (issued in December) 35,000 NSF check 110,000 345,000 3.145,000 Less: Outstanding check 100,000 Note collected by bank (includes P15,000 interest) 215,000 315,000 Balance per book 2,830,000 The entity had P200,000 cash on hand on December 31, 2013. What amount should be reported as cash in the statement of financial position on December 31, 2013? 2,930,000 3,095,000 2.895,000 3.130.000