Relay Corporation had the following items listed in its trial balance at 12/31/2021: Currency and coins P. 65,000 Balance in checking account 260,000 Customer checks waiting to be deposited 120,000 Treasury bills, purchased on 11/1/2021, 300,000 mature on 4/30/2022 Marketable equity securities 102,000 Commercial paper, purchased on 11/1/2021, 500,000 mature on 1/30/2022 What amount will Relay include in its year-end statement of financial position as cash and cash equivalents? O P745,000 O P1,965,000 O P1,245,000 OP945,000