Headlands has the following assets at December 31,2017. Cash in bank-savings account Certificates of deposit (270-day) Cash on hand Postdated checks Cash refund due from State Taxing Authority Checking account balance 139.400 202.000 1.400 6,300 31,500 11,300 What amount should be reported as cash? Cash to be reported $ Headlands has the following assets at December 31,2017. Cash in bank-savings account Certificates of deposit (270-day) Cash on hand Postdated checks Cash refund due from State Taxing Authority Checking account balance 139.400 202.000 1.400 6,300 31,500 11,300 What amount should be reported as cash? Cash to be reported $