Cash and 2 Paulaner Co.'s Dec. 31, 20x1 cash and cash equivalents consist of the following: Petty cash fund (with unreplenished vouchers of 19,763) Cash on hand Cash in bank an) Investment in 90-day commercial paper, due 1/26/x2 , 180-day certificate of deposit, due 3/1/X2 15,000 45,000 7,809,424 150,000 80,000 56,000 235,000 198,034 467,000 9,055,458 Tax fund Payroll fund fore Plant expansion fund Sinking fund Toial Cash and Cash equivalents On What is the correct amount of Cash and Cash Equivalents to be reported in Paulaner Co.'s 20x1 statement of financial position? a. 8,300,661 b. 8,310,424 C. 8,380,661 d. 8,390,424 to of on 1 3. Athena Co. held the following items on Dec 31, 20x1: Petty cash fund (currencies and coins, 16,000) 10,000 Cash on hand (per cash count sheet on Dec. 31, 20x1) 65,000 Cash in bank (per ledger) 2,890,000 Customer's check #109 - dated Dec. 29, 20x1 190,000 Customer's check #392 - dated Jan. 8,20x2 20,000 Athena Co.'s check #567 - dated Dec. 29, 20x1 54,000 NSF check (received from the bank on Dec. 30, 20x1) 40,000 All the checks were recorded when they were collected (drawn) by a debit (credit) to the Cash in bank account. The NSF* check was recorded when it was received from the customer. However, the return of the NSF check from the bank was not yet recorded. In its Dec. 31, 20x1 financial statements, what amount of cash should Athena Co. report? a. 2,695,000 b. 2,735,000 c. 2,955,000 d. 3,085,000