FS presentation, Measurement and Deposit in foreign bank

3. Smile Co. has the following items on December 31, 20x1:

Cash on hand 1,800,000

Cash on hand (USD, translated at 50:$1) 2,900,000

Revolving fund 200,000

Contingency fund 80,000

Cash in bank BPI 6,000,000

Cash in bank Swiss Savings Account (translated at 51:CHF1) 1,400,000

Treasury bill acquired September 28, 20x1, maturing January 28, 20x2 600,000

Additional information:

The current exchange rates on December 31, 20x1 are as follows:

52:$1 and 49:CHF1

The Swiss Savings Account is restricted as to withdrawal.

Requirement: How much is presented as cash and cash equivalents in Smile Co.s December 31, 20x1

statement of financial position?