Opti, Inc. examined the petty cash fund immediately after the close of business December 31, 2016. The petty cash custodian presented the following during the count: Currency P3,300 Petty cash voucher Postage 840 Office supplies expense 1,800 Transportation expense 680 Computer repairs 1,600 Advances to office staff 3,000 A check drawn by Opti, Inc., payable to the petty cash 14,400 custodian Postage stamp (unused) 600 An employee's check, returned by bank, mark NSF 2,000 An envelope containing currency for a gift for a retiring 3,780 employee Total 32,000 The general ledger shows an imprest petty cash fund balance of $32,000 25. How much is the petty cash shortage or overage? a. 4,380 shortage C. 4,830 overage b. 6,380 shortage d. 6,830 overage 26. What is the adjusted balance of the petty cash fund at December 31, 2016? a. 3,300 C. 17,700 b. 7,200 d. 8,850