Current Attempt in Progress Sunland Enterprises owns the following assets at December 31, 2025. Cash in bank-savings account $65,000 Checking account balance $25,700 Cash on hand 9,850 Postdated checks 910 Cash refund due from IRS 35,500 Certificates of deposit (180-day) 95,390 What amount should be reported as cash? Cash to be reported $ eTextbook and Media