Hi! I need help in determining adjusted Petty Cash Balance.

PROBLEM NO. 10 In connection with your audit of the financial statements of ONOR COMPANY for the year ended December 31, 2019, you gathered the following information. 1. The company maintains its current account with Tsunami Bank. The bank statement on December 31, 2019, showed a balance of P638,340. Your audit of the company's account with Tsunami Bank disclosed the following: . A check for P22,500 received from a customer whose account is current had been deposited and then returned by the bank on December 28, 2018. No entry was made for the return of this check. The customer replaced the check on January 15, 2020. . A check for P5,720 was cleared by the bank as P7,520. The bank made the correction on January 2, 2020. . A check for P3,500 representing payment of an employee advance was received and deposited on December 27, 2019, but was not recorded until January 3, 2020. . Post-dated checks totaling P67,300 were included in the deposits in transit. These represent collections of current accounts receivable from customers. The checks were actually deposited on January 5, 2020. Page 11 of 12 Pages . Various debit memos for drafts purchased for payment of importation of equipment totaling P230,000 were not yet recorded. These purchases were previously set up as accounts payable. Said equipment arrived in December 2019. Interest earned on the bank balance for the 4th quarter of 2019, amounting to P1,950 was not recorded. . Bank service charges totaling P1,260 were not recorded. . Deposit in transit and outstanding checks at December 31, 2019, totaled P136,250 and P276,380, respectively. 2. Various expenses from the company's imprest petty cash fund dated December 2019 totaled P16,250, while those dated January 2020 amounted to P5,903. Another disbursement from the fund dated December 2019 was a cash advance to an employee amounting to P3,500. A replenishment of the petty cash fund was made on January 8, 2020. 3. The company's trial balance on December 31, 2019, includes the following accounts: Cash in bank - Tsunami Bank P 748,320 Cash in bank - Earthquake Bank (restricted account for plant expansion, expected to be disbursed in 2020) 700,000 Petty cash fund 30,000 Time deposit, placed December 20, 2019, and due March 20, 2020 1,000,000 Money market placement - Prudential Bank 4,000,000 Questions: 1. What is the adjusted Petty cash fund balance on December 31, 2019? A. P4,347 B. P10,250 C. P30,000 D. P24,097