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1) Cooper Company reported an imprest petty cash fund of P50,000 with the following details: Currencies 20,000 Coins 2,000 Petty cash vouchers: Gasoline payments for delivery equipment 3,000 Medical supplies for employees 1,000 Repairs of office equipment 1,500 Loans to employees 3,500 A check drawn by the entity payable to the order of Grace de la Cruz, petty cash custodian, representing her salary 20,000 An employee check returned by the bank for insufficiency of fund 3,000 A sheet of paper with names of several employees together with contribution for a birthday gift of a co- employee. Attached to the sheet of paper is a currency of 5,000 What amount of petty cash fund should be reported in the statement of financial position? a. 42,000 b. 27,000 c. 37,000 d. 22,000 e . none of the above2) On December 1, 2021, Manny Company established a petty cash fund of P50,000. On December 31, 2021, the petty cash fund comprised the following information: Coins and currencies 6,000 Petty cash vouchers for miscellaneous expenses 46,000 The petty cash fund was replenished on December 31, 2021. What entry should Manny make on December 31, 2021 to record the replenishment of petty cash fund? a. Petty cash 46,000 Cash 44,000 Cash short and over 2,000 b. Miscellaneous expenses 46,000 Cash 44,000 Cash short and over 2,000 c. Miscellaneous expenses 44,000 Cash short and over 2,000 Cash 46,000 d. Miscellaneous expenses 46,000 Petty cash 44,000 Cash short and over 2,000 e. none of the above