$1-12.$ The December $31,2022$ bank atatement for Giordano Corp. showed a balance of P$199,925.$ On this date, the company's Cash account reflected an overdraft of P$32,560.$ In reconcting these amounts, the following information is discovered:

a$.$ Cash on hand for undeposited sales receipts, December $31,2022,$ P$13,025.$

b$.$ A customer's NSP check returned with the bank statement, P$42,040.$

c$.$ Cash sales of P$64,025$ for the week ended December $18,2022$ were recorded in the books. The cashier reported this amount missing, and it was not deposited in the bank.

d$.$ Note receivable of $P250,000$ and the interest of $P2,500$ were collected by the bank and not recorded in the books.

e$.$ Deposit in transit December $31,2022,$ P$35,000.$

f$.$ A customer's check for P$29,040$ in payment of its account was recorded in the books at P$94,020.$

g$.$ Outstanding checks, P$204,055,$ include a duplicate check of P$7,085$ to C$.$ Santos, who notified Giordano that the original was lost. Giordano stopped payment on the