3. At. Dec. 31, 2021, David Company had the following balances in the accounts it maintains with BPI Bank: Checking account No. 101 Checking account No. 201 175,000 (10,000) Money market 25,000 90-day certificate of deposit due on 2/28/22 50,000 180-day certificate of deposit due on 3/15/22 80,000 David classified investments with original maturities of three months or less as cash equivalents. In its December 31, 2021 balance sheet, how much is the cash and cash equivalents to be reported by David Company?