You have been asked by the proprietor of GHI Corporation to verify the accountability of the cashier- bookkeeper, who was allowed to take a vacation leave a few days ago. The November and December bank reconciliation prepared by the cashier-bookkeeper are presented below: 198 200 November 30 2020 Balance per bank statement Cash on hand O utstanding checks No. 2520 No. 2521 No. 2522 Erroneous bank charge Erroneous bank credit December 31 2020 Balance per bank statement Cash on hand O utstanding checks No. 2674 No. 2675 No. 2676 Erroneous bank charge Erroneous bank credit Book balance 2,000 1,400 1,900 31,000 10,300 5,000 21,500 22,000 (3,300 2,000 (soo 20 200 13S,ooo 6,300 141,300 (41,300) 3,000 (6001 102 400 The cash in bank account in the general ledger shows the following debits and credits during December 2020: 2 7 12 17 23 27 31 Balan ce Received from customers Received from customers Received from customers Received from customers Received from customers Received from customers Received from customers 20 ,200 4,500 5,000 20 ,ooo 30 ,ooo 9 ,ooo 70,000 48,500 S 14 24 28 31 Checks issue d Checks issue Checks issue Checks issue Checks issue d Balan ce 2,000 5,200 31,000 46,000 7 ,600 102,400 198 200 The following summarized transactions were taken from the bank statement for the month of December 2020: Balance, December I, 2020 Total bank credits The total credits include: Collection of notes receivable Correction of November erroneous bank charge December 10 deposit of Chong credited in error to GHI Total bank disb ursements The total disbursements per bank statement include: Correction of November erroneous bank credit December check of Ching charged in error to GHI 16,500 173,700 2,000 6S,200 Cash on hand per count in the early morning of January 2, 2021 amounted to P6,300_ Before leaving his company for a one-week vacation, the proprietor had left several signed blank checks that the cashier- bookkeeper had cashed for his personal use.