Pathetic Company revealed the following facts on August 31 of the current year: Receipts of August 31. deposited September 1 The bank statement showed the following charges. a. Service charge for August 5,000 b. NSF check received from a customer 85,000 The cashier-bookkeeper had misappropriated P30.000 and an additional P10.000 by charging sales discounts and crediting accounts receivable. The stub for check number 765 and the invoice relating thereto show that it was for P50.000. It was recorded incorrectly in the cash disbursements journal as P70,000. This check was drawn in payment of an account payable. Payment has been stopped on check number 555 which was drawn in payment of an account payable. The payee cannot be located. a. Prepare a bank reconciliation on August 31 using the adjusted balance method. b. Prepare adjusting entries to correct the cash in bank account on August 31