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 $760 (b) $ 190 Cheque received, post dated for July 5 (c) $US bank account (SCAD equivalent) $7,600 le) $95.000 Equity investment in subsidiary $2.130 (0) Income tax refund due, not yet received ) $72.200 Savings account at Frist Imperial Bank Calculate the total that should be reported as "Cash and cash equivalents as at June 30