For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $999,000; certificate of deposit $1,512,000; cash advance to subsidiary of $1,058,400; utifity deposit paid to gas company $200. Cash balance 2. Checking account balance $648,000; an overdraft in special checking account at same bank as normal checking account of $18,360; cash held in a bond sinking fund $216,000; petty cash fund $324; coins and currency on hand $1,458. Cashbalance 3. Checking account balance $637,200; postdated check from customer $11,880 - cash restricted due to maintaining compensating balance requirement of $108.000; certified check from customer $10,584; postage stamps on hand $664. Cash bahance 4. Checking account balance at bank $39,960; money market balance at mutual fund (has checking privileges) $51,840; NSF check received from customer $864 Cash balance 5. Checking account balance $756,000; cash restricted for future plant expansion $540,000; short-term Treasury bills $194,400 (which mature in 6 months); cash advance received from customer $972 (not included in checking account balance); cash advance of $7,560 to company executive, payable on demand; refundable deposit of $28,080 paid to federal government to guarantee performance on construction contract. Cash balance