Problem 8. In connection with the audit of the financial statements of Janus Corporation for the year ended December 31, 2020, you conducted a surprise count of undeposited receipts on December 29, 2020, the last working day for the year. You conducted the count in the presence of the cashier whose accountability per general ledger was P 160,000. The following were revealed during the count: Currencies and coins: 97,680 Unused postage stamps (88 pieces at P 10 880 each) Checks: Date Payee Maker Jan. 21 Cash Cashier 8,000 Dec. 19 Janus Corporation Cyborg Company 18,800 Dec. 27 Janus Corporation Titan Corporation 15,680 Dec. 28 Tiktok Corporation Janus Corporation 7,200 Office supplies paid out of receipts 8,000 Repairs paid out of receipts 4,800 Total per count 161,040 18. What is the cash shortage on December 31, 2020? This is your personal copy. Do not upload share to any unauthorized sites/groups without your teacher's permission. Thank you