The cash account in the current asset section of the statement of financial position for Relay Company showed a balance of P555,000. It was found to include the following items. P 5,000 Petty cash fund (P1,000 is in the form of paid vouchers) Checking account balance, per bank statement (A P25,000 check is still outstanding) Undeposited receipts, including a post- dated check for P5,000 255,000 120,000 Currencies and coins awaiting deposit 55,000 Bond sinking fund 100,000 Check drawn by manager, returned by bank marked NSF 20,000 What is the correct cash balance for Relay Company's statement of financial position? O P404,000 O P430,000 O P429,0000 O P529,000