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Ivanhoe Ent owns the following assets at Dec. 31, 2020 CAsh in bank - savings. 63500 cash on hand 8880 cash refund from irs. 35700

Ivanhoe Ent owns the following assets at Dec. 31, 2020
CAsh in bank - savings. 63500
cash on hand 8880
cash refund from irs. 35700
checking account balance 21900
post dated checks. 870
certificates of deposit (180 days. 967
What amount should be reported as cash?

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