Your review of VAL Corporation financial statements revealed the following information: Reconciled balance in BDO checking account P 19,607 Reconciled balance in BPI checking account (4,020) Balance in MBTC savings account 287.500 Treasury Bonds maturing in 10 months 300,000 Petty cash fund 5.000 Postage stamps 1,000 Employees' IOU 1.250 Employees' travel advances 16,400 Cash on hand (undeposited sales receipts) 31,094 Manager's check received from a customer - PNB 6.000 Customer's postdated check 2.904 What amount should be reported as cash on Val's Statement of Financial Position