Marc Company's checkbook balance at December 31, 2021 was P167,085. In addition, Marc held the following items in its safe on that date: Check payable to Marc dated January 2, 2022 in payment of a...

Extracted text: Marc Company's checkbook balance at December 31, 2021 was P167,085. In addition, Marc held the following items in its safe on that date: Check payable to Marc dated January 2, 2022 in payment of a sale made in December 2021, not included in December 31 checkbook P 15,000 balance Check draw on Marc's account, payable to a vendor, dated and recorded in Marc's books on December 31, but not mailed until 8,275 January 10, 2022 Included in the book receipts which was recorded as P54,000. No 45,000 correction was made yet by Marc Company. What is the amount of cash in Marc's December 31, 2021 statement of financial position?