The accountant of Jepjep Holdings presented the following account balances as of December 31, 2021:

Cash in bank Checking,P2,600,000 Cash in bank - Savings, P700,000 Cash on hand, P300,000 Cash in bank restricted, P2,000,000 Treasury bills, P3,000,000 The restricted cash in bank account is opened specifically for building construction expected to be disbursed in Q1 2022. The cash on hand includes a P100,000 check payable to Jepjep, dated January 5, 2022. The Treasury bills are purchased December 1, 2021 and due on February 28, 2022. If you are the Accountant of Jepjep Holdings, what amount of "cash and cash equivalents" should be reported as of December 31, 2021?