On December 31, 2020, Oust the Turtle Corporation had the following:

Petty cash fund	200,000
Cash in bank A	123,456
Time deposit acquired on April 1, 2020, maturing on January 1, 2021	2,500,555
Treasury bills maturing on December 31, 2021, acquired on December 31, 2020	2,000
Cash in bank B	676,777
Cash in bank C	711,711

• Cash in bank B is set aside for purchase of vehicles.
• Cash in bank A is frozen by the court by virtue of a case filed by the Bureau of Internal Revenue.

How much should be reported as cash on December 31, 2020?