E. During your audit of Kim Corporation, you established the following data concerning the cash position as of December 31, 2021: Bank credit memo Bank debit memo Balance per bank statement Cash on hand and in bank, per books Outstanding checks Cash on hand per count Check of Kin, Inc. erroneously charged by the bank Check # 4523 for P19,500 in payment to a supplier was erroneously recorded as P15,900 P150,000 4,500 850,000 750,500 120,400 88,000 21,000 9. How much is the cash shortage or overage as of December 31, 2021? Indicate whether shortage of overage. ho 10. What is the adjusted cash balance as of December 31, 2021