Forever Company is preparing its March 31 bank reconciliation. The following data are available: From February 28 bank reconciliation: Deposits in transit 1,700 Outstanding checks 3,900 March data:...

Forever Company is preparing its March 31 bank reconciliation. The following data are available: From February 28 bank reconciliation: Deposits in transit 1,700 Outstanding checks 3,900 March data: Per Bank Per Book Balance, February 28 74,140 71,940 March deposits reflected 47,600 49,000 March check reflected (61,700)* (61,000) Notes collected 20,000 Bank service charge ( 120) *Erroneously includes a check drawn by Forevermore Company for P1,500. In preparing the adjusting journal entry, how much is the net debit to cash in bank?