Costa Co. has the following cash balances at local banks as of 12/31/2019: National Bank of NY $100,000 National Bank of NY -5,000 K & P Bank 25,000 ABC Trust Bank -15,000 In addition the company has the following two investments purchased on December 1, 2019: T-BILLS $20,000 matures on February 15, 2020 Bonds $12,000 matures on March31, 2020 Required: 1. Determine the total cash that will be reported on Costa's 2019 balance sheet, assuming it reports under U.S. GAAP (show all computations). 2. Determine the total cash that will be reported on Costa's 2019 balance sheet, assuming it reports under IFRS (show all computations)