4. At December 31.20*3, Davie Co. had the following balances in the accounts it maintains at XYZ Bank: Checking account #101 175,000 Checking account #201 (10,000) Money Market Account 25,000 90-day Certificate of deposit, due 2/28/x4 50,000 180-day certificate of deposit, due 3/15/x4 80.000 What amount should be reported as cash and cash equivalents