The following selected data were taken from the bank statement and cash records of Sputnik V for the months of November and December 2020.

• December receipts recorded in the books amounted to P482,750 and checks written during the same period were P405,500.  

•  November bank service charges of P2,000 were recorded in the books in December.

• A debit memo for a customer's NSF check for P5,800 is included in the December bank statement.

• Outstanding checks at November 30 and December 31 were P63,000 and P75,500, respectively.

How much is the unadjusted cash disbursements per bank statement during the month of December?