The following information has been extracted from the accounting records of the Atwood
Corporation:
1. Cash on hand (undeposited sales receipts) ............ $ 1,020
2. Certificates of deposit ................... 25,000
3. Customer’s note receivable ................. 1,000
4. Reconciled balance in University National Bank checking account .. (350)
5. Reconciled balance in Second National Bank checking account .... 9,350
6. Balance in City Federal savings account ............ 8,560
7. Customer’s postdated check .................. 1,350
8. Employee travel advances ................... 1,600
9. Cash in bond sinking fund ................... 1,200
10. Bond sinking fund investments ............... 8,090
11. Postage stamps ....................... 430

Required
Determine the balance in Atwood’s Cash account, and discuss the balance sheet treatment of any items not included as cash.