What is the correct checkbook balance in Lanbank on December 31, 2020? *

Based on Problem 3 (Wanwan), what amount should be reported as "unrestricted cash" on December 31, 2020?

Problem 4. What is the unadjusted bank statement balance on December 31, 2020? *

Problem 5. What is the adjusted cash in bank on December 31, 2020? *

PROBLEM 3: Wanwan Company provided the following information with respect to cash and cash equivalents on December 31, 2020: Checking account at First Bank Checking account at Second Bank Treasury bonds Payroll account Value added tax account Foreign bank account - unrestricted (in equivalent pesos) Postage stamp Employee's postdated check IOU from president Credit memo from vendor for a purchase return Traveler's check Not-sufficient-fund check Petty cash fund (20,000 in currency and expense receipts for P30,000) Money order Checkbook balance in Landbank (200,000) 3,500,000 1,000,000 500,000 400,000 2,000,000 50,000 300,000 750,000 80,000 300,000 150,000 50,000 180,000 5,000,000 The checkbook balance on Landbank had the following items: Check payable to Wanwan, dated January 2, 2021 in payment of a sale made in December 2020, not included in December 31, checkbook balance - P2,000,000 Check payable to Wanwan, deposited December 15 and included in December 31 checkbook balance, but returned by bank on December 30 stamped "NSF". The check was redeposited on January 2, 2021 and cleared on January 9, 2021 - P500,000 Check drawn on Wanwan's account, payable to vendor, dated and recorded in Wanwan's books on December 31, 2020 but not mailed until January 10, 2021. . PROBLEM 4: Atlas Company kept all cash in a checking account. An examination of the accounting records and bank statement for the month ended December 31, 2020 revealed book balance of P8,524,000. A deposit of P950,000 placed in the bank's depository on December 29 does not appear on the bank statement. Checks outstanding on December 31 amounts to P270,000. The bank statement showed that on December 25 the bank collected a note for Atlas Company and credited the proceeds of P935,000 to entity's account which included P35,000 interest. Atlas Company discovered that a check written in December for P183,000 in payment of an account had been recorded as P138,000. The bank statement revealed an erroneous credit memo of P50,000 and debit memo of P110,000. Included with the December 31 bank statement was NSF check for P250,000 that Atlas Company had received from a customer on December 20. The bank statement showed a P15,000 service charge for December. What is the unadjusted bank statement balance on December 31, 2020? PROBLEM 5: In reconciling the cash balance on December 31, 2020 with that shown in the bank statement, Nana Company provided the following information: 4,000,000 600,000 475,000 10,000 940,000 Balance per bank statement Outstanding check Deposit in transit Service Charge Proceeds of bank loan, December 1, discounted for 6 months 12%, not recorded on Nana Company's books Customer's check charged back by bank for absence of counter signature Deposit of P100,000 incorrectly recorded by bank as Check of Layla's Company charged by bank against Nana's account Customer's note collected by bank in favor of Nana Company Face 400,000 Interest 40,000 Total 440,000 Collection fee 5,000 Erroneous debit memo of December 28, to charge Nana's account with settlement of bank loan Deposit of Layla Company credited to Nana account 50,000 10,000 150,000 435,000 200,000 300,000 What is the adjusted cash in bank on December 31, 2020