For each individual situation, determine the amount that should be reported as cash.

Presented below are a number of independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $939,900; certificate of deposit $1,403,800; cash advance to subsidiary of $gg2,160; utility deposit paid to gas company $197. Cash balance 2. Checking account balance $502,400; an overdraft in special checking account at same bank as normal checking account of $21,540; cash held in a bond sinking fund $242,000; petty cash fund $380; Cash balance Cash balance coins and currency on hand $1,370. 3. Checking account balance $590,800; postdated check from customer $10,900; cash restricted due to maintaining compensating balance requirement of $107,500; certified check from customer $9,498; postage stamps on hand $582. 4. Checking account balance at bank $38,800; money market balance at mutual fund (has checking privileges) $46,490; NSF check received from customer $785. Cash balance 5. Checking account balance $726,500; cash restricted for future plant expansion $460, 100; short-term Treasury bills $166,670; cash advance received from customer $866 (not included in checking account balance); cash advance of $7,000 to company executive, payable on demand; refundable deposit of $25,480 paid to federal government to guarantee performance on construction contract. Cash balance