A new accountant at Sunland Company is trying to identify which of the following amounts should be reported as the current asset Cash in the year-end balance sheet, as at June 30, 2021: 1. 2. 3. 4. 5. 6. Currency and coins totalling $85 in a locked box used for petty cash transactions. A 60-day, $13,600 guaranteed investment certificate, due July 31, 2021. June-dated cheques worth $221 that Sunland has received from customers but not yet deposited. A $108 cheque received from a customer in payment of her June account, but postdated to July 1. A balance of $2,800 in the Royal Bank chequing account. A balance of $4,170 in the Royal Bank savings account. Prepaid postage of $71 in the postage meter. A $93IOU from the company receptionist. Cash register floats of $279. Over-the-counter cash receipts for June 30 consisting of $590 of currency and coins, $140 of cheques from customers, $600 of debit card slips, and $720 of bank credit card slips. These amounts were processed by the bank and posted to the bank account on July 1. Ignore any related debit or credit card expenses. 7 8. 9. 10. (a) What amount should Sunland report as its cash and cash equivalents balance at June 30, 2021? Cash and cash equivalents balance