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

Cash in bank savings account		$54,800
Cash on hand		11,840
Cash refund due re: overpayment of income tax		25,120
Chequing account balance		16,400
Postdated cheques from Yu Corporation		360
Guaranteed investment certificate (180 days to maturity)		72,000
Credit card balance owed by Blossom		4,000

(a)

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

Cash

$enter a dollar amount that should be reported as cash and cash equivalents at December 31