Olivia Corp. has the following balances in its three bank accounts:

$\backslash$table$[[$Account$,,$Financial Institution$],[$Payroll$,$Wells Fargo,$$52,000,],[$Checking$,$First Financial Bank,,$],[$Operations$,$Texas State Bank,$(30,000),],[$Savings$,$First Financial Bank,$(5,000),]]$

How should these amounts be reported in the financial statements?

Cash: $$152,000$; Accounts Payable: $$35,000$

Cash: $$117,000$; Accounts Payable: $$0$

Cash: $$122,000$; Accounts Payable: $$5,000$

Cash: $$117,000$; Accounts Payable: $$35,000$