Oriole Enterprises Inc. has the following account balances at December 31, 2022: Cash in bank savings account $75,350 Cash on hand 16,340 Cash refund due re: overpayment of income tax 34,570 Chequing account balance 22,550 Postdated cheques from Yu Corporation 510 Guaranteed investment certificate (180 days to maturity) 99,000 Credit card balance owed by Oriole 5,500 (a) Your answer has been saved. See score details after the due date. What amount should Oriole report as cash and cash equivalents at December 31? Cash $ 114240 In which financial statement(s) and in what account(s) should the items not included in (a) be reported? Items Cash in bank savings account Cash on hand Cash refund due re: overpayment of income tax Chequing account balance Postdated cheques from Yu Corporation Guaranteed investment certificate (180 days to maturity) Credit card balance: Financial Statement Account