Current Attempt in Progress Sunland Corporation had the following balances in its accounting records at August 31, 2022: Certificate of deposit for one year, due June 30, 2023 $35,400 Cheque dated September 15, 2022 from Alters Inc. 5,190 U.S. bank account with an equivalent balance of $12,000 Canadian 12,000 Savings account balance 31,000 Customer cheque dated January 28, 2022 1,600 Treasury bill (60-day terms) 25,700 Bank overdraft in chequing account 10,700 (a)