23. What is the correct answer for this problem? Thank you.

As of December 31,2012, DEF Company had various checks and papers in its safe. Which item should not be included in its cash account on its statement of financial position? a. A past-due promissory note in favor of DEF by its president b. DEF Company's December 28, 2012, P50,000 check payable to LMN Company, a DEF supplier c. XYZ Company's December 5, 2012, P15,000 check payable to DEF Company d. US$ 15,000 cash