The company reported an unadjusted book balance of P842,000. The bank statement shows an unadjusted balance of P832,000. The bank credited P9,000 to the account of the company for a bank loan it has requested. A P2,000 bank penalty was deducted. An outstanding check worth P73,000 was not yet recorded by the bank.

a. How much is the adjusted cash balance for the month?

b. How much is the deposit in transit for the month?