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Kingbird Enterprises owns the following assets at December 31, 2025. Cash in bank-savings account $68,800 Checking account balance $22,900 Cash on hand 8,720 Postdated

 

Kingbird Enterprises owns the following assets at December 31, 2025. Cash in bank-savings account $68,800 Checking account balance $22,900 Cash on hand 8,720 Postdated checks 910 Cash refund due from IRS 36,100 Certificates of deposit (180-day) 99,000 What amount should be reported as cash?

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