Kraft Enterprises owns the following assets at December 31, 2014.
Cash in bank-savings account ............................ 68,000
Checking account balance .................................. 17,000
Cash on hand ................................................. 9,300
Postdated checks ............................................. 750
Cash refund due from IRS ................................. 31,400
Certificates of deposit (180-day) .......................... 90,000
What amount should be reported as cash?