For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $1,054,500; certificate of deposit $1,596,000; cash advance to subsidiary of $1,117,200; utility deposit paid to gas company $212. Cash balance 2. Checking account balance $684,000; an overdraft in special checking account at same bank as normal checking account of $19,380; cash held in a bond sinking fund $228,000; petty cash fund $342; coins and currency on hand $1,539. Cash balance \$ 3. Checking account balance $672,600; postdated check from customer $12,540; cash restricted due to maintaining compensating balance requirement of $114,000; certified check from customer $11,172; postage stamps on hand $700. Cash balance $ 4. Checking account balance at bank $42,180; money market balance at mutual fund (has checking privileges) $54,720; NSF check received from customer $912. Cash balance $ 5. Checking account balance $798,000; cash restricted for future plant expansion $570,000; short-term Treasury bills $205,200 (which mature in 6 months); cash advance received from customer $1,026 (not included in checking account balance); cash advance of $7,980 to company executive, payable on demand; refundable deposit of $29,640 paid to federal government to guarantee performance on construction contract