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Hangover Company received the following bank statement on August 1, 2007: DATE DEBITS CREDITS BALANCE July 1 66,405 2,502 63,903 W N 2,240 1,050 62,713 5 2,106 64,819 5,535 70,354 5,817 76,171 8,181 67,990 10 4,317 72,307 11 6,819 4,926 65,488 12 7,425 62,989 13 62,989 15 3,509 66,498 16 9,777 56,721 17 6,221 7,702 58,202 18 6,484 51,718 19 3,418 55,136 20 5,310 60,446 22 6,492 66,938 23 5,546 61,392 24 61,392 25 8,735 52,657 26 8,246 60,903 27 9,385 70,288 29 7,060 63,228 30 63,228 31 6,405 8,987 65,810 TOTALS P77,395 P76,800Hangover's cash account shows the following information for the month of July, 2007: The June 30,2007 balance was P62, 150. DATE DEBITS CREDITS July 1 3,729 165 5,535 8.181 5,817 4,317 6,819 4,926 7,425 11 3,509 9,391 7,702 6,221 3,418 6,484 5,310 19 6,492 20 5,074 22 8,735 23 8,246 24 25 26 8,913 6,885 27 1 29 5,152 5,913 30 2,238 31 5,857 TOTALS P 75,304 P 77,150 Additional information: 1. Hangover makes a journal entry for service charges, direct deposits, and interest earned in the month subsequent to the month the items are reflected on the bank statement 2. Barek Co. makes a direct deposit of P675 to Hangover's account at the bank on the 30" of every month. This payment, which is rent revenue to Hangover, is not recorded by Hangover until the bank statement is received. 3. On the 23" of July, an NSF check for P472 was returned by the bank. The check was redeposited on July 27", and no entry was made by Hangover. 4. Check no. 1145 dated July 29 was written for P1,492 of wages, but recorded by Hangover on its books as P1,000. 5. On July 16, the bank recorded a withdrawal of P386 for Hangover that should have been for Handover Company. 6. The bank service charge for June was P165 and for July was P, 175. 7. The interest earned on June was P3,054 and in July was P3, 160. 8. During June, Hangover wrote check no. 1095 for P9,850 for rent expense but recorded the check on its books as P8,955. Hangover discovered the mistake in July, when the canceled checks were returned with the June bank statement but neglected to correct the error on the books at the same time. 9. At the end of June, Hangover had P3,156 of deposits in transit, and checks totaling P4,742 that had not cleared the bank. In addition, all of Hangover's transactions with the bank after July 29 have not cleared the bank