On December 31, Phylbert Co's books showed unadjusted cash balance of P117,302. The bank did not supply the unadjusted cash balance. On the same date, the following items were considered in the preparing of the bank reconciliation. a Notes worth P12,500 was collected by the bank in behalf of the company, with interest of P850. b Bank charge worth P1,200 recorded twice in the books of Phylbert Co. Customer's check of P2,500 was returned by the bank as NSF d Check drawn by Probst Co. worth P 16,000 recorded as P61,000 by the bookkeeper e Outstanding checks of P12,750 that have not yet been cleared by the bank f Deposits by Probst Co. worth P7,500 did not meet bank's cutoff. Required: Compute for the following: 1. Cash per book, adjusted = 2. Cash per bank, unadjusted =