Please help me answer this...

In your year end audit of A. Bonifacio Corporation, the Cashier showed a cash accountability of P 240,000 as at December 31, 2019. The following transaction are summarized for the year 2020: Disbursements for costs and expenses - P15,000,000 Amortization of patent -P 50,000 Income Tax Payable - P 200,000 Payment of Notes Payable to BPI-P 1,000,000 . Proceeds of BDO borrowings (one year) - P 2,000,000 Accrued Salaries Expense - P 30,000 Accrued Interest Receivable - P 10,000 Ordinary Shares Subscribed (190,000 shares at P 90) Ordinary Shares Subscription Receivable - P 5,000,000 Acquisition of various property and equipment - P 9,000,000 Depreciation of property and equipment -P 600,000 Accounts written off - P 100,000 Collection from credit sales - P 11,600,000 QUESTION: What is the cashier's accountability? 440,000 990,000 740,000 Some other answer 940,000