2.At December 31, 2020, Campbell Enterprises owns the following assets:

1.Cash in bank savings accountat BMO$11,450

2.Cash floats for cash registers$7,100

3.Cash refund due (overpayment of income taxes)$3,200

4.A cheque from Excel Inc for $2,800 that had been deposited on December 20, but was returned NSF on December 29.The cheque was to be re-deposited on January 3, 2020. The original deposit has been included in the December 28 deposit.

5.Chequing account balance at BMO in an overdraft of($8,400)

6.A cheque for $1,500 from Alliance Ltd. received December 30, 2019, which was not deposited until January 2, 2020.

7.A $5,000 money-market mutual fund with chequing account privileges was shown as a short term investment on the balance sheet.

8.A post dated cheque in the amount of $2,500 dated January 5, 2020.

9.Cash in foreign bank (Canadian dollar equivalent)$22,000

10. Ten petty cash accounts with a balance of $400 each.

Required:

Calculate the amount that should be shown as cash and cash equivalents on the Balance Sheet under IFRS.Show your work.