The auditor for SAMANTHA, INC. examined the petty cash fund immediately after the close of business, July $31,2018,$ the end of the company's natural business year. The petty cash custodian presented the following during the count:

$1,650$

Currency

Petty cash vouchers:

Postage

Office supplies expense

Transportation expense

Computer repairs

$420$

$900$

$340$

$800$

$1,500$

Advances to office staff

A check drawn by Samantha, Inc, payable to the petty cash custodian

Postage stamps

$7,200$

$300$

$1,000$

An employee's check, returned by bank, marked NSF

An envelope containing currency of P$1,890$ for a gift for a retiring employee

$1,890$

P$16,000$

The general ledger shows an imprest petty cash fund balance of P$16,000.$

A$.$ How much is the petty cash shortage or overage?

B$.$ What is the adjusted balance of the petty cash fund at July $31,2018?$