For each of the following, identify whether or not the amount should be included in the statement of financial position line. "Cash and cash equivalents" as at the company's June 30 year end. (a) Cash in five cash registers $960 (b) Cheque received, post-dated for July 5 $240 (c) SUS bank account ($CAD equivalent) $9,600 (d) 30-day GIC (Guaranteed Investment Certificate) $57,600 (e) Equity investment in subsidiary $120,000 (f) Income tax refund due, not yet received $2.690 (e) Equity investment in subsidiary $120,000 (f) Income tax refund due, not yet received $2,690 (g) Savings account at Frist Imperial Bank $91,200 Calculate the total that should be reported as "Cash and cash equivalents" as at June 30. Cash and cash equivalents $