please answer correct, its very important for me,

Problem 6: For Classroom Discussion Cash 1. The records of SML Co. on December 31, 20x1 show the following Checks drawn but not yet issued to payees 120,000 Customers' checks dated January 15, 20x2 35,000 Customers' checks dated December 31, 20x1 40,000 SML's check dated January 15, 20x2 already mailed to payee 16,000 Cash on hand 130,000 Employee's checks representing unclaimed salaries, held by the treasurer 14,000 Petty cash fund (fully replenished) 20,000 Requirement: How much is included as cash on December 31, 20x1