Blossom Enterprises Inc. has the following account balances on December 31, 2022:

Cash in a bank savings account		$84,940
Cash on hand		18,440
Cash refund due re overpayment of income tax		38,980
Chequing account balance		25,420
Postdated cheques from Yu Corporation		580
Guaranteed investment certificate (180 days to maturity)		111,600
Credit card balance owed by Blossom		6,200

What amount should Blossom report as cash and cash equivalents on December 31?

The bank portion of last month’s bank reconciliation for Sandhill Ltd. on February 28 was as follows:

The reconciled cash balance per bank agreed with the reconciled cash balance per book after the bank reconciliation on February 28. The March bank statement showed the following:

Sandhill’s cash receipts and payments for the month of March showed the following:

Additional information:
1.		The EFT loan payment should have been recorded by the company on March 15, but this entry was missed. The payment included $85 of interest and a $1,130 payment on the loan principal.
2.		The bank made an error processing cheque #3472.
3.		The EFT collection from M. Boudreault was not previously recorded.
4.		Bank service charges and debit and credit card processing fees totaling $89 were not previously recorded.

Calculate the cash balance per book on March 31, prior to reconciliation.

Cash balance per books at March 31

$________

SANDHILL LTD. Bank Reconciliation February 28 Cash balance per bank $17,991 Add: Deposits in transit 3,164 21,155 Less: Outstanding cheques #3451 $1,940 #3470 2,155 Reconciled cash balance $17,060