please compute for this:

The following items were gathered by the accounting clerk in preparation for the bank reconciliation statement of A&A Sugar Mill Ltd: Balance as per bank statement- overdraftegative balance of P 2,118. - A check for P182 drawn for the payment of telephone bill had been entered in the cash book as P281 but was shown correctly in the bank statement. - A check for P210 by the customer having been deposited into bank was dishonored - A check was credited twice in Cash Book for worth P3,000. - Dividend of worth P90 had been collected by the bank but not recorded in the cash book. - Checks P3,000 drawn in December but only 1,200 presented for payment. - Interest amounting P228 had been debited by the bank but not entered in the cash book. - A check for P2,077 was issued by the company for purchase of merchandise and was paid by the bank but not recorded in company's book. - A check for P10,500 issued to Salman \& Co. for purchase of Equipment was not presented yet in the bank for encashment. How much is/are the credit memo