The cash account of Pistachio Co. showed a ledger balance of P158,794 on June 30. The bank statement on the same date shows a balance of P166,100. Upon comparing the bank statement with the cash records, the following facts were determined: a. June bank service charge was P1,000 b. A bank memo stated that a note having a face value of P48,000 and interest of P1,440 had been collected on June 29, and the bank had made a charge of P220 on the collection. No entry had been made on Pistachio's books when the note was collected. c. Receipts for June 30 for P135,500 were not deposited until July 2. d. Checks outstanding on June 30 totaled P85,442 e. The bank had charged Pusoy's account for a customer's uncollectible check amounting to P10,128. f. A customer's check for P3,600 had been entered as P2,400 in the cash receipts journal by Pusoy on June 15. g. Check no. 742 in the amount of P19,640 had been entered as P2,400 in the cash journal as P16,760, and check no 747 in the amount of P2328 had been entered as P23.380. Both checks had been issued to pay for purchases of equipment.