Please help me answer this please.

At December 31, 2020, the cash account balance of Roses Corporation is P 924,000 with the following details: Traveler's check 89,000 PMO 3.000 Postage Stamps 480 BDO Checking Account 88,000 Employee's IOU 1,600 Savings Accounts in a closed 144,000 bank Currencies and coins on hand 210,120 Petty Cash Fund (gross of 8,000 expense receipts, P3,000) Credit Memo from suppliers 26,000 for purchase returns Customer's check dated 32.000 January 10, 2020 Customer's check dated 120,000 January 16, 2021 Customer's check marked NSF 200.000 on 12/22/2020 QUESTION: What is the correct cash and cash equivalents balance at December 31, 2020? 394,820 395.120 395,820