Ivanhoe Inc. owns these assets at the statement of financial position date: $20,300 (1) Cash in bank (savings account) 1,900 Cash on hand Income tax refund due from the Canada Revenue Agency 1,800 14,800 Cash in bank (chequing account) 1,100 Postdated cheques received from customers Note: (1) As acondition account balance shown above. of a loan, the bank requires Ivanhoe to maintain a minimum balance of $4,700 in the account,which is included in the savings What amount should be reported as cash and cash equivalents in the statement of financial position? Cash $ For any item not included in cash and cash equivalents in Part (a),identify where it should be reported Not Applicable. Cash in bank (savings account) Compensating balance Cash on hand Income tax refund due from the Canada Revenue Agency Cash in bank (chequing account) Postdated cheques received from customers Current Asset Non-current Asset Not Applicable