For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $814,000; certificate of deposit $1.232,000; cash advance to subsidiary of $862,400; utility deposit paid to gas compary $160 Cashbalance 5 2. Checking account balance $528,000; an overdraft in special checking account at same bank as normal checking account of $14.960 : cash held in a bond sinking fund $176,000; petty cash fund $264; coins and currency on hand $1,188. Cashbalance 3. Checking account balance $519,200, postdated check from customer 59.680 ; cash restricted due to maintaining compensating balance requirement of $88,000; certihed check from customer $8,624; postagestamps on hand $544 Cash balance 4. Checking account balance at bank $32,560, money market balance at mutual fund (has checking privileges) 542,240, NSF check 5. Checking account balance $616,000; cash restricted for future piant expansion $440,000; short-term Tressury bills $158,400 $6,160 to company executive, payable on demand; refundable deposit of $22.880 paid to federal govemment to guarantee performance on construction contract: Cashbalance