You were engaged to audit the cash account of Resilient Company for the fiscal year ended

September 30, 2019. The client has not prepared the bank reconciliation for September 30. The
following information were made available by the client:

General Ledger Bank Statement

Beginning balances  P 158,880   P 175,380 
                    
Deposits 769,460
                       
Cash receipts journal 795,350
                 
Checks clearing the bank (706,900)
Cash disbursements                     
journal (678,460)
                      
July bank service charge (3,260)
                 
Note paid by the bank (185,000)
                      
NSF check (8,230)
Ending balances  P 275,770   P 41,450 

Audit notes:

a. Bank reconciliation in June included the following information: Bank statement balance,
August, P 175,380; Deposits in transit, P 15,000; Outstanding checks, P 34,500, and; Balance per
general ledger, June, P 158,880.

b. Deposits included P 15,000 from August and P 754,460 from September.

c. Checks clearing the bank in September and were recorded in the September cash disbursement
journal was at P 614,010.

d. Checks clearing the bank in September, outstanding by the end of August was at P 50,760

e. A check for P 32,400 cleared the bank, but had not been recorded in the cash disbursement
journal. It was for a payment of an accounts payable.

f. A check for P 12,480 was erroneously charged by the bank to Resilient Company. 

g. The bank charged Resilient Co.'s account for a non-sufficient-fund check totaling to P 8,230.
The credit manager concluded that the customer intentionally closed its account and the owner
left the city. The check was turned over to a collection agency.
h. A note for P 174,000 plus interest, was paid directly by the bank under an agreement signed
four months ago. The note payable was recorded at P 174,000 on Resilient Co.'s books.

How much is the total outstanding checks as of September 30?