For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $109,000; savings account balance $221,000; cash advance to subsidiary of $549,000; utility deposit paid to electric company $90. Cashbalance 2. Checking account balance $120,000; an overdraft in special checking account at same bank as normal checking account of $5,000; cash held in a bond sinking fund $1,300,000; petty cashfund $500; certified check from customer $1,600. Cashbalance $ 3. Checking account balance $203,000; postdated check from customer $9,000; cash restricted due to maintaining compensating balance requirement of $103,000 : postage stamps on hand $121; cash advance of $5,000 to company executive, payable on demand. \$. 4. Checking account balance at bank $61,000; money market balance at mutual fund (has checking privileges) $258,000; NSF check received from customer $1,800. Cashbalance 5. Checking account balance $183,000; cash restricted for future plant expansion $1,226,000; short-term Treasury bills $205,000; cash advance received from customer $800 (not included in checking account balance); refundable deposit of $52,000 paid to federal government to guarantee performance on construction contract. Cashbalance $