How to solve it?...........

FS presentation, Measurement & Deposit in foreign bank 3. Smile Co. has the following items on Dec. 31, 20x1: Cash on hand (peso) P1,800,000 Cash on hand (USD, translated at P50:51) 2,900,000 Revolving fund 200,000 Contingency fund 80,000 Cash in bank - BPI 6,000,000 Cash in bank - Swiss Savings Account (translated at P51:CHFI) 1,400,000 Treasury Bill acquired Sept. 28, 20x1, maturing Jan. 28, 20x2 600,000 Additional information: The current exchange rates on Dec. 31, 20x1 are as follows: P52:$1 and P49:CHF1) The Swiss Savings Account is restricted as to withdrawal. Requirement: How much is presented as cash and cash equivalents in Smile Co.'s Dec. 31, 20x1 statement of financial position