Lola Amour Company had the following balances on December 31, 2019: Particulars Cash in bank - BPI current account Cash in bank - BPI savings account Cash in bank - BDO payroll account Cash in bank - BPI restricted for construction of building expected to be disbursed in early 2021 Cash on hand Cash in money market account Time deposit purchased December 15, 2019 and due April 15, 2020 Time deposit purchased December 20, 2019 and due February 20, 2020 Interest receivables Postage stamps Employee IOUS (company as creditor) Advances to officers Amount P5,000,000 1,000,000 500,000 4,000,000 500,000 750,000 2,000,000 3,000,000 25,000 1,000 50,000 100,000 25. Total "cash and cash equivalents as of December 31, 2019 is 26. The amount of current liability to be reported as of December 31, 2019 is 27. The Ridleys, Inc. provided the following data for the month of December: Particulars Balance per book Bank service charge Outstanding checks Deposits in transit Customer note collected by bank Interest earned on customer note Customer check returned NSF Payment of note payable charged to account by bank Amount P1,000,000 3,000 235,000 300,000 375,000 15,000 62.000 250,000 What is the unadjusted cash in bank per bank statement? 28. Munimuni, Inc. provided the following data on December 31, 2017: Amount P4,500,000 1,375,000 Particulars Cash in bank Check drawn on entity's account, payable to supplier, dated and recorded on December 31, 2017 but not mailed until January 31, 2018 Restricted cash Treasury bills, purchased November 1, 2017 and maturing January 31, 2018 Time deposit, purchased October 1, 2017 and maturing January 31, 2018 1,500,000 2,325,000 2,000,000 What amount should be reported as cash and cash equivalents on December 31, 2017