NEW YORK CORPORATIONS CHECKBOOK BALANCE ON DECEMBER 31 2015 WAS 160 000 ON THE SAME DATE, NEW YORK HELD THE FOLLOWING ITEMS IN THE SAFE

A. A 5 000 CHECK PAYABLE TO NEW YORK, DATED JANUARY 2 2016 WAS NOT INCLUDED IN THE ABOVE CHECKBOOK BALANCE

B. A 3 500 CHECK PAYABLE TO NEW YORK WAS DEPOSITED DECEMBER 19 AND INCLUDED IN THE ABOVE CHECKBOOK BALANCE IT WAS RETURNED BY THE BANK ON DECEMBER 30 MARKED NSF THE CHECK WAS RE DEPOSITED ON JANUARY 2 2016 AND CLEARED ON JANUARY 9

C. A 25 000 CHECK PAYABLE TO A SUPPLIER AND DRAWN ON NEW YORKS ACCOUNT, WAS DATED AND RECORDED ON DECEMBER 31 BUT WAS NOT MAILED UNTIL JANUARY 19 2016

D. A 3 000 CHECK PAYABLE TO NEW YORK, DATED DECEMBER 30 2016 WAS INCLUDED IN THE ABOVE CHECKBOOK BALANCE

E. A CUSTOMER CHECK OF 25 000 OUTSTANDING FOR 18 MONTHS, NOT INCLUDED IN THE ABOVE CHECKBOOK BALANCE

F. CASH RECEIPTS JOURNAL WAS HELD OPEN UNTIL JANUARY 15 2016 DURING WHICH TIME 10 000 WAS COLLECTED AND RECORDED ON DECEMBER 31 2015

G. A 2 000 CHECK WRITTEN DECEMBER 26 2015 AND DATED JANUARY 31 2016 DELIVERED TO PAYEE ON DECEMBER 26 2015 WAS INCLUDED IN THE ABOVE CHECKBOOK BALANCE

H. ANOTHER CUSTOMER CHECK FOR 6 000 DEPOSITED ON DECEMBER 22 2015 WAS INCLUDED IN THE CHECKBOOK BALANCE BUT RETURNED BY THE BANK FOR INSUFFICIENCY OF FUND THIS CHECK WAS RE DEPOSITED ON DECEMBER 26 2015 AND CLEARED TWO DAYS LATER

HOW MUCH SHOULD NEW YORK CORPORATION REPORT AS CASH?