amount should be reported as "cash and cash equivalent".? Problem 5-9 The cash balance of Collin Company consists of the following on December 31, 2017 Cash on hand, including customer postdated check of $100,000 Cash in bank, net of bank overdraft of $500,000 in a separate bank Petty cash, including IOU from employee of $10,000 Saving deposit Required: Compute for the correct cash balance. Problem 5-10 The December 31 2017 trial balance of Silvester Company includes the following acc