In 2020, Carlo started its business of colognes and perfumes named Pabango ni Carlo. The following are the items held in Pabango ni Carlo's cash and cash equivalents T-account as at December 31, 2020: Cash on hand                                                                                  P10,000 Petty cash fund, including unreplenished vouchers of P2,000           5,000 Cash in Collete Bank                                                                          20,000 Cash in Pebres Bank, credit balance                                                 (10,000) Salary fund                                                                                          2,000 Undeposited check from Notada Grocery                                          5,000 Pabango ni Carlo maintains P5,000 minimum balance in its account with Collete Bank to avoid bank service charges. What is the total cash to be reported in Pabango ni Carlo's statement of financial position as at December 31, 2020?. Single choice.   P35,000 P40,000 P42,000 P37,000

FINANCIAL ACCOUNTING
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In 2020, Carlo started its business of colognes and perfumes named Pabango ni Carlo. The following are the items held in Pabango ni Carlo's cash and cash equivalents T-account as at December 31, 2020:

Cash on hand                                                                                  P10,000
Petty cash fund, including unreplenished vouchers of P2,000           5,000
Cash in Collete Bank                                                                          20,000
Cash in Pebres Bank, credit balance                                                 (10,000)
Salary fund                                                                                          2,000
Undeposited check from Notada Grocery                                          5,000

Pabango ni Carlo maintains P5,000 minimum balance in its account with Collete Bank to avoid bank service charges.

What is the total cash to be reported in Pabango ni Carlo's statement of financial position as at December 31, 2020?. Single choice.
 
P35,000
P40,000
P42,000
P37,000
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