The accountant for the Takoyaki Company assembled the following data: June 30 Cash account balance P15,822 Bank statement balance 107,082 Deposits in transit 8,201 Outstanding checks 27,718 Bank service charge 72 Customer's check deposited July 10, returned by bank on July 16 marked NSF, and re-deposited immediately; no entry made in books for return or redeposit Collection by bank of company's notes receivable 71,815 July 31 P39,745 137,817 12,880 30,112 60 8,250 80,900 The bank statements and the company's cash records show these totals: Disbursements in July per bank statement P218,373 Cash receipts in July per Takoyaki's books 236,452 Checks written in July per Takoyaki's books 212,529 Receipts in July per bank statement 249,108 Requirements: a) Adjusted cash receipts b) Adjusted cash disbursements