Blue Spruce Company has recorded the following items in its financial records.

Cash in bank

$$54,200$

Cash in plant expansion fund $,103,600$

Cash on hand

$14,400$

Highly liquid investments

$36,700$

Petty cash

$520$

Receivables from customers

$93,400$

Stock investments

$64,100$

The highly liquid investments had maturities of $3$ months or less when they were purchased. The stock investments will be sold in the next $6$ to $12$ months. The plant expansion project will begin in $3$ years.

$($a$)$

What amount should Blue Spruce report as "Cash and cash equivalents" on its balance sheet?

Cash and cash equivalents

$