Nash Enterprises owns the following assets at December 31, 2025. Cash in bank-savings account $63,000 Cash on hand Cash refund due from IRS 9,830 41,200 What amount should be reported as cash? Checking account balance Postdated checks Certificates of deposit (180-day) $20,300 800 98,800

Nash Enterprises owns the following assets at December 31, 2025. What amount should be reported as cash