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Culver enterprises own the following assets at December 31, 2020. cash in bank-saving account 68,800, cash on hand 8720, cash refund due from IRS 36,100,

Culver enterprises own the following assets at December 31, 2020. cash in bank-saving account 68,800, cash on hand 8720, cash refund due from IRS 36,100, checking account balance 22,900 post dated checks 910, Certicates of deposit (180-day) 99,000. What amount should be reported as cash?

cash to be reported

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