Ivanhoe has the following account balances for December $312025.$ Cash in bank savings account$-$ $$58,910$ Cash on hand$-$$$12,740$ Cash refund due re:overpayment of income tax$-$ $$27,010$ Checking account balance$-$ $$17,630$ Postdated cheques from you corporation$-$ $$390.$ Guaranteed investment certificate $(180$ days maturity$)-$ $$77,400$ Credit card balance owed by Ivanhoe$-$ $$$,300.$ What amount should Ivanhoe report as cash equivalents at December $31$