Shown below is the bank reconciliation for Central Company for May 2009: Balance per bank, May 31, 2009 P300,000; Deposit in transit 48,000; Outstanding checks (56,000); Bank credit recorded in error (20,000) ; Cash balance per book, May 31, 2009 P272,000. The bank statement for June 2009 contains the following data: Total deposits P 220,000; Total charges, including an NSF of P16,000 and service charge of P800 192,000. All outstanding checks on April 30, including the bank credit, were cleared in the bank on May 31. There were outstanding checks of P60,000 and deposits in transit of P76,000 on May 31, 2009. What is the cash balance per bank on June 30, 2009?