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Brief Exercise 22-3 Pina Corp. reported the following items on its June 30, 2017 trial balance and on its comparative trial balance one year earlier:

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Brief Exercise 22-3 Pina Corp. reported the following items on its June 30, 2017 trial balance and on its comparative trial balance one year earlier: June 30, June 30, 2017 2016 $11,930 700 6,700 21,300 66,415 13,800 $9,690 540 Cash in bank Petty cash Investment in shares of GTT Ltd. (to be sold within 60 days) Investment in Canada 60-day treasury bills Accounts payable Temporary bank overdraft, chequing account 69,410 1,100 Determine the June 30, 2017 cash and cash equivalents amount for the 2017 statement of cash flows, and calculate the change in cash and cash equivalents since June 30, 2016. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g Cash and Cash Equivalents Net Increase/(Decrease)

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