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The reconciliation statement of XYZ Company as of April 30, 2019 showed an unadjusted cash balance of P1,500 with a deposit in transit of P3,000 and three outstanding checks as follows: #114 - P1.200: #115 - P800 and #116-P300. There was no credit memo or debit memo for the month of April. The May bank statement showed the following: SECURITY SAVINGS BANK STARTMALL, ALABANG XYZCOMPANY Account No. 196513 Starmall. Alabang May 1, 2019 CHECK No. DEBIT CREDIT DATE BALANCE May 1 100 114 1,200 3.000 2 1.900 118 9,000 10,000 6 2.900 117 1,000 2,000 7 3,900 375 1,800 8 2.100 120 2.500 5.000 10 4,600 6,000 20 10.600 121 2,750 6,400 22 14,250 200 SC 24 14.050 123 7,870 2.800 26 8.980 119 4,500 28 4,480 49.750 CM 28 54,230 Additional Information: Check No. 375 is a check of XYZ Company erroneously charged to XYZ Company by the bank. Deposit of May 16 was erroneously recorded by the depositor as P5,500. SC-service charge of the bank CM-proceeds from the loan approved by the bank: Face Value P50,000 Less Interest Expense Proceeds P49.750 The April deposit in transit was verified to have been deposited in May but only one of the April outstanding checks was encashed in May. 250 The following cash information were taken from the books of XYZ Company: CASH RECEIPTS BOOK CASH DISBURSEMENTS BOOK May 2 10,000 Check No. 117 1,000 6 2.000 118 9,000 9 5,500 119 4.500 15 6,000 120 2.500 20 6,400 121 2.750 24 2.800 122 900 28 2.250 123 7.870 Required: a Bank reconciliation statement as of April 30, 2019. b. Adjusting entries in the books of XYZ Company