The auditor of Lapu-Lapu, Inc. examined the petty cash fund immediately after the close of business, June 30, 2019, the end of the company's fiscal year. The following fund composition was arrived at: Currency P2,544 Fund vouchers: Office supplies expense 776 Travel expenses 480 Office equipment repairs 340 Loans to officers and employees 800 A check drawn by Lapu-Lapu, Inc., payable to the order of Giggle, fund custodian 2,200 An employee's check, returned by bank, stamped NSF A sheet of paper bearing the signatures of several employees, together with their contributions (P400) for a gift for a departing employee, attached to the paper is currency of 400 P8.000 460 The petty cash fund ledger account has an imprest balance of P8,000