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Kraft Enterprises owns the following assets at December 31, 2014. Cash in banksavings account 68,000 Checking account balance 17,000 Cash on hand 9,300 Postdated checks

Kraft Enterprises owns the following assets at December 31, 2014. Cash in banksavings account 68,000

Checking account balance 17,000

Cash on hand 9,300

Postdated checks 750

Cash refund due from IRS 31,400

Certificates of deposit (180-day) 90,000

What amount should be reported as cash?

Cash to be reported $

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