For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $933,000; certificate of deposit $1,401,100; cash advance to subsidiary of $982,250; utility deposit paid to gas company $190 Cash balance 2. Checking account balance $508,200; an overdraft in special checking account at same bank as normal checking account of $18,100; cash held in a bond sinking fund $240,600; petty cash fund $370; coins and currency on hand $1,510 Cash balance 3. Checking account balance $624,900; postdated check from customer $11,650; cash restricted due to maintaining compensating balance requirement of $100,100; certified check from customer $10,064; postage stamps on hand $621. Cash balance 4. Checking account balance at bank $44,740; money market balance at mutual fund (has checking privileges) $46,470; NSF check received from customer $772. Cash balance 91210 5. Checking account balance $719,100; cash restricted for future plant expansion $494,100; short-term Treasury bills (which mature in 6 months) $179,810; cash advance received from customer $870 (not included in checking account balance); cash advance of $7,440 to company executive, payable on demand; refundable deposit of $25,340 paid to federal government to guarantee performance on construction contract Cash balance