Items 11 to 13 are based on the following information:

Pearl Company maintains a checking account at the City Bank. The bank provides a bank statement along with canceled checks on the last day of each month. The July bankstatement included the following information:

Balance, July 1550,000

Deposits1,800,000

Cheeks processed1,400,000

Service charge 30,000

NSF check 120,000

Monthly loan payment deducted by bank from account 100,000

Deposits outstanding totaled P100,000 and all checks written by the depositor were processed by the bank except for check of P150,000.

A P200,000 July deposit from a credit customer was recorded as P20,000 debit cash and credit accounts receivable.

A check correctly recorded by the entity as P 30,000 disbursement was incorrectly processed by the bank as P300,000 disbursement.

11.What is the balance per bank on July 31?

12.What amount should be reported as cash in bank on July 31?

13.What is the cash in bank balance per ledger on July 31?

Items 14 to 16 are based on the following information:

Humanizer Company provided the following information:

Balance per bank statement May 312,600,000

Deposits outstanding300,000

Checks outstanding(100,000)

Correct bank balance May 312,800,000

Balance per book May 312,810,000

Bank service charge(10,000)

Correct book balance May 312,800,000

June data are as follows:BankBook

Checks recorded2,200,0002,500,000

Deposits recorded 1,600,0001,800,000

Service charges recorded 50,000

Note collected by bank, P500,000 plus interest550,000

NSF check returned with June 30 statement100,000

Balances 2,400,0002,100,000

14.What is the amount of outstanding checks on June 30?

15.What is the amount of deposits in transit on June 30?

16.What is the adjusted cash in bank on June 30?

Items 17 to 20 are based on the following information:

Cool Company prepared the following bank reconciliation for the month of November:

Balance per bank statement, November 303,600,000

Add: Deposit in transit800,000

4,400,000

Less: Outstanding checks1,200,000

Bank credit recorded in error200,0001,400,000

Balance per book, November 303,000,000

Data per bank statement for the month of December:

December deposits, including note receivable

collected of P 1,000,000 for Cool Company5,500,000

December disbursements, including NSF check

P350,000 and service charge P50,0004,400,000

All items that were outstanding on November 30 cleared through the bank in December, including the bank credit.

In addition, checks of P500,000 were outstanding and deposits of P700,000 were in transit on December 31.

17.What is the adjusted cash in bank on December 31?

18.What is the balance of cash per ledger on December 31?

19.What is the amount of cash receipts per book in December?

20.What is the amount of cash disbursements per book in December?