Based on the following information, the cause of the discrepancies between the book credits and bank debits are ascertained: Book credits in May                                                                                                     85,800 Banks debits in May                                                                                                    97,650 Check issued on May 29 for P5,700 erroneously                                        recorded in the books of the depositor as                                                                   7,500 Customer’ DAIF check, returned by the bank of the depositor in May                         2,300 April bank service charges, taken up in the books in May                                                  30 Payment of VISA credit card automatically debited by the bank on May 25, as per ADA, but taken up in the books of the depositor in June                    3,000 Outstanding checks as of May 31                                                                                 4,500 How much is the outstanding checks at the beginning of the period?            P4,500 P12,880 P5,300 P11,880

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Based on the following information, the cause of the discrepancies between the book credits and bank debits are ascertained:

Book credits in May                                                                                                     85,800
Banks debits in May                                                                                                    97,650
Check issued on May 29 for P5,700 erroneously                                      
 recorded in the books of the depositor as                                                                   7,500
Customer’ DAIF check, returned by the bank of the depositor in May                         2,300
April bank service charges, taken up in the books in May                                                  30
Payment of VISA credit card automatically debited by the bank on
May 25, as per ADA, but taken up in the books of the depositor in June                    3,000
Outstanding checks as of May 31                                                                                 4,500

How much is the outstanding checks at the beginning of the period?         
 
P4,500
P12,880
P5,300
P11,880
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