1.

Petty Cash fund

Petty cash fund total 10,300

Employees' vales (IOU) (1,600)
Currency in envelope marked "collections for charity" (1,200)
Unreplenished petty cash vouchers (800)
Adjusted Petty cash fund 6,700

2. BPI current account

Unadjusted BPI current account 950,000

Unreleased check 50,000
Post dated check delivered 86,000
Adjusted BPI current account 1,086,000

3. Cash on Hand

Unadjusted cash on hand 372,000

Returned Customer's check -60,000
Customer's check dated Jan. 2, 2021 -30,000
Adjusted cash on hand 282,000

4. Cash and Cash Equivalents

Petty cash fund 6,700

BPI current account 1,086,000
Cash on Hand 282,000
Security Bank current account 1,240,000
PNB time deposit 300,000
Adjusted Cash and cash equivalents 2,914,700