Additional information pertaining to this checking account was obtained by comparing the monthly bank statement with the company's record. The following was revealed: 1. A credit memo for P15 was shown on the bank statement as notice that the company had earned interest on its average daily balance in this checking account. 2. Deposits of P2,100 from February 26-28 are in transit. 3. Checks 347 and 349 are outstanding. 4. An P100 NSF check from a customer did not clear the bank. This NSF check was included in the February 25th deposit. 5. Check #343 was prepared correctly as P1,400 payment on account. This check was properly recorded by the bank, but erroneously included on the company's records in the amount of P4,100. 6. A debit memo for P2,000 was shown on the bank statement as notice that the company's rent was automatically paid from the checking account on February 1st. 7. The bank's fees for the month totaled P65. Compute for the total book reconciling items and the adjusted cash balance.