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2. You were able to determine that the cash account of Griffin Company is composed of the following items: Cash in the desk drawer of the owner P600,000 BPI current account 1,200,000 PS Bank current account 1,180,000 PS Bank 3-month time deposit 500,000 Metrobank current account 1,300,000 Metrobank savings account 1,200,000 The cash found in the drawer of the owner includes: Customer's check for P50,000 returned by the bank on December 27, 2013 due to insuf- ficient funds but subsequently re-deposited and cleared by the bank on January 9, 2014. . . Customer's check for P30,000 dated January 2, 2014, received on December 30, 2013. Postal money orders received from customers during 2013, P21,000. The owner claims that the Metrobank savings account represents funds allotted for the construction of his rest-house in Tagaytay. What amount should cash and cash equivalents be reported as of December 31, 2013