P 2, 784,000

P 3, 025,000

P 1, 425,000

P 2,910,000

P 404, 800

1.
2.
3.
4.

P
P
P
P

440,000
6,000
1, 120,000
3,066,000

1. P 589,200
2. P 98,370

P 7, 341,000

1.
2.
3.
4.
5.

P
P
P
P
P

164,000
124,000
79,600
180,400
172,000

1.
2.
3.
4.

P
P
P
P

87,565
245,537
212,517
120,585

5. P 0

1.
2.
3.
4.
5.

P
P
P
P
P

152,800
63,800
172,000
98,150
137,650

1.
2.
3.
4.
5.

P
P
P
P
P

42,400
8,460
33,400
9,100
73,200

1.
2.
3.
4.

P 144,400
P 45,600
P 32,000
Understating outstanding checks by P 27,000

1.
2.
3.
4.
5.

P
P
P
P
P

1,188,140
1,391,780
2,810,560
537,580
389,500

P 790,000

1.
2.
3.
4.
5.

P
P
P
P
P

14,012,000
11,256,000
668,000
700,000
744,000

1.
2.
3.
4.
5.

P
P
P
P
P

430,000
860,000
760,000
530,000
0

1.
2.
3.
4.
5.
6.

P
P
P
P
P
P

219,600
361,960
256,000
515,600
395,960
375,640

1.
2.
3.
4.
5.
6.

P
P
P
P
P
P

216,800
913,200
332,000
680,000
395,960
0