Carla Vista Company has recorded the following items in its financial records: Cash in bank $55,500 Cash in plant expansion fund 109,300 Cash on hand 13,900 Highly liquid investments 39,000 Petty cash 580 Receivables from customers 91,100 Investments in shares 68,700 The highly liquid investments had maturities of three months or less when they were purchased. The stock investments will be sold in the next six to 12 months. The plant expansion project will begin in three years. (a) What amount should Carla Vista report as "Cash and cash equivalents" on its balance sheet? Cash and cash equivalents $ 6A