PROBLEM 3 OPTIMISTIC Company provided the following data for the purpose of reconciling the cash balance per book with the balance per bank statement on September 30: 877,000 1,998,000 520,000 234,000 Balance per book Balance per bank statement Outstanding checks, including certified check of P125,000 Deposit in transit December NSF checks, of which P55,000 had been redeposited and cleared on September 27 Erroneous credit to OPTIMISTIC's core account, representing proceeds of loan granted to another company Proceeds of note collected by bank for OPTIMISTIC, net of service charge of P23,000 Prepare a bank reconciliation. 155,000 313,000 770,000