What is the cash balance per bank on September 30, 2019?

Question 1 Shown below is the bank reconciliation for Zephaniah Company for August 2019: Balance per bank, August 31, 2019 P112,500 Add: Deposits in transit 18,000 Total 130,500 Less: Outstanding checks P21,000 Bank credit recorded in error 7,500 28,500 Cash balance per books, 08/31/2019 P102,000 The bank statement for September 2019 contains the following data: Total deposits P82,500 Total charges, including an NSF check of P6,000 and a service charge of P300 72,000 All outstanding checks on August 31, 2019, including the bank credit, were cleared in the bank in September 2019. There were outstanding checks of P22,500 and deposits in transit of P28,500 on September 30, 2019. Required: Compute the cash balance per bank on September 30, 2019