Anew accountant at Cullumber Lte is trying to identify which of the following amounts should be reported as cash and cash equivalents in the April 30 year-end statement of financial position: 1. Currency and coin totalling $127 in a locked box used for incidental cash transactions 2. A balance of $4.200 in the Royal Bank chequing account A balance of $4,700 in the Royal Bank savings account 3. A $23,000 government treasury bill, due the next month, May 31 4. 5. April-dated cheques worth $740 that Cullumber has received fromcustomers but not yet deposited A $170 cheque received 6. from a customer in payment of its April account, but postdated to May 1 Over-the-counter receipts for Agril 30 conslsting of $1.760 of currency and coin and $1,360 the bank on May 1. of cheques from customers, which were processed by A$60 IOU from the company receptionist 8. 9. Cash register floats of $480 Part 1 What amount should Cullumber report as its cash balance at April 30? Cash balance $ Part 2 What should it consider to be a cash equivalent? For the amounts not included in cash equivalents put as "Not Applicable Item No. 1. 2. 3. 4. Cash Equivalents Not Applicable 5. 6. 8, Part 3 What combined amount would Cullumber report as cash and cash equivalents on its year-end statement of financial position? Cash and cash equivalents Part 4 In which financial statements) and in what account(s) should the items not included in part (a) be reported? For items which are included in (a) put as Not Applicable" Financial Statement Item No. Account