The cash account in the ledger of Cleveland Company had a balance of P105,600 at December 31, 2019. An examination of the account; however, disclosed the following:

1.The sales book was left open up to January 5, 2020, and cash sales totaling P15,000 were considered as sales in December.

2.Checks of P9,300 in payment of liabilities were prepared before December 31, 2019, recorded in the books, but not mailed or delivered to payees.

3.Post-dated customer collection checks totaling P7,800 are being held by the cashier as part of cash. The company's experience shows that post-dated checks are eventually realized.

4.Customer's check for P1,500 deposited with but returned by bank, "NSF", on December 27, 2019. Return was not recorded in the books.

5.The cash account included P40,000 earmarked for the purpose of a mini-computer which will soon be delivered.

The cash balance to be shown on the balance sheet on December 31, 2019 should be?