The December 31, 2021 trial balance of Boogie Company includes the following accounts: Petty cash fund Current account - Metrobank Current acocunt - BPI (overdraft) 120-day Money Market placement - RCBC Time deposit - PNB 70,000 4,000,000 (250,000) 1,000,000 2,000,000 Additional information: The petty cash fund includes unreplenished December 2021 petty cash expense vouchers for P15,000 and an employee check for P5,000 dated January 31, 2022. A check for P100,000 was drawn against Metrobank current account dated and recorded December 27, 2021 bit delivered to payee on January 10, 2022. The PNB time deposit is set aside for land acquisition in early January 2022. What should be reported as "cash and cash equivalents" on December 31, 2021?