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

Ferragamo Company established a petty cash fund of P5.000 on July 1. 2013. At the end of the month, the count of cash on hand indicated that P675.40 remained in the fund. A review of the petty cash vouchers disclosed the following expenses had been incurred during the month: Ofce supplies $341.60; Postage - P780.00; Representation - P1,000.00: Transportation - P1321.40: and Miscellaneous - P837.60 The above information indicates that there is a g. a. Cash shortage of P44.00. b. Cash average of P44.00. ._,- c. Cash shortage of P139430. d. Cash average of P139430