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8. You are attempting to determine an apparent cash shortage that you believe resulted from an employee's theft. You have gathered the following information for the month of May: Cash balance per books, May 1 P 34,789.11 Cash receipts for May, per books 73,942.50 Cash disbursements for May, per books 100,41 2.73 Cash balance, per bank statement, May 31 Deposit in transit, May 31 Outstanding checks, May 31 Bank service charge for May What is the amount of the suspected cash shortage? 4,602.42 3,000.00 811.14 27.60