Checking account balance $$644,000$; cash restricted for future plant expansion $$460,000$; short$-$term Treasury bills $$165,600$

$($which mature in $6$ months$)$; cash advance received from customer $$828($not included in checking account balance$)$; cash advance of

$$6,440$ to company executive, payable on demand; refundable deposit of $$23,920$ paid to federal government to guarantee

performance on construction contract.