Cullumber Enterprises Inc. has the following account balances at December 31, 2022:

Cash in bank savings account		$87,680
Cash on hand		19,040
Cash refund due re: overpayment of income tax		40,240
Chequing account balance		26,240
Postdated cheques from Yu Corporation		600
Guaranteed investment certificate (180 days to maturity)		115,200
Credit card balance owed by Cullumber		6,400

(a)

Incorrect answer iconYour answer is incorrect.

What amount should Cullumber report as cash and cash equivalents at December 31?

Cash

$