The Dec. 31, 2020 trial balance of Carla Company included the ff accounts:

Cash on Hand - 600,000

Petty Cash funds - 20,000

East west bank - current account - 1,000,000

BPI - current account - 400,000

Metro bank - current account - (50,000)

BSP t-bill - 60 days - 3,000,000

Security bank time deposit - 30 days - 2,000,000

Add information:

a. The cash on hand included a customer post-dated check of 100,000 and postal money order of 40,000.

b. the petty cash fund included unreplenished petty cash vouchers for 2,000 and an employee check for 3,000 dated Jan. 31, 20x1

c. A check for 200,000 was drawn against East west bank account dated Jan. 15, 2021, delivered to the payee and recorded Dec. 31, 2020

D. the security bank time deposit is set aside for acquisition of land to be used as a factory site.

e. The cahsh receipts journal was held open until Jan. 15, 2021, during which time 100,000 was collected and recorded Dec. 31, 2020

REQUIRED.

1. Adjusting entries
2. Correct cash and cash Equivalents to be presented in the statement of financial position as of dec. 31, 2020.
3. Show the itemized account of your answer in no. 2

need a fast answer please