intermidite account

Craft Enterprises owns the following assets at December 31, 2020. Cash in bank-savings account 68,000 Checking account balance 17,000 Cash on hand 9,300 Postdated checks 750 Tax refund due 31,400 Currency 500 Certificates of deposit (180 day) 90,000 Coins 200 Required: What amount should be reported as cash? (Show your calculation) For the toolbar nrace ALTID AIT