Brief Exercise 7-1 Larkspur Enterprises owns the following assets at December 31, 2017. Cash in bank-savings account 69,100 Checking account balance Cash on hand Cash refund due from IRS 22,500 890 92,450 9,430 Postdated checks 38,300 Certificates of deposit (180-day) What amount should be reported as cash? Cash to be reported g LINK TO TEXT