On December $31,2019,$ Line Drive Apparel has the following items.

Table containing a list of accounts and their balances. Cash, $$320,000$; Petty Cash, $350$; Shor$-$term paper due $2/27/20,150,000$; Short$-$term paper due $6/30/20,200,000$; Short$-$term paper due $12/31/20,250,000$; Checks dated before $12/31/19,15,600$; Checks dated after $1/1/20,12,300$; Postage on hand, $9,000$; Bank overdraft at bank with savings account, $17,000$; Bank overdraft at bank with no other account $13,000.$

Which of the following would be the best reporting option for cash and cash equivalents?