"The cash accounts of Ria on December 31,2021 has balance of P151,000 and it consist of the following: Bills and coins on hand P52,780 Traveler's check 22,400 Credit memo from supplier's for purchase returns 6,500 Postage stamp 120 Petty cash including paid cash vouchers of P1,650 2000 Balance in Savings Account wit a bank closed by BSP 36,000 Customer's check dated January 15,2022 8,000 Money order 800 IOU of an employee 400 Checking Account Balance in Bank of Philippines Island 22,000 Total P151,000 The correct cash and cash equivalents balance on December 31,2021 is P98,900 P98,730 P97,530 P98,330"