Bonita Enterprlses owns the following assets at December 31, 2017. Cash in bank-savings account 63,000 Checking account balance 20,300 Cash on hand 9,830 Postdated checks 800 Cash refund due from IRS 41,200 Certificates of deposit (180-day) 98,800 What amount should be reported as cash? Cash to be reported S Vaughn Company reports the following financial information before adjustments. Dr. Cr. Accounts Receivable $155,400 Allowance for Doubtful Accounts $3,890 Sales Revenue (all on credit) 800,700 Sales Returns and Allowances 50,330 Prepare the journal entry to record bad debt expense assuming Vaughn Company estimates bad debts at (a) 4% of accounts receivable and Accounts had a $1,470 debit balance, (If no entry is required, select "No Entry" for the account titles and enter 0 for the amount when the amount is entered. Do ot indent manually.) No. Account Titles and Explanation Debit Credit (a) (b)