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

Oriole Enterprises owns the fOtloWing assets at Qecetnbe/ 31/2026.1"' Cashin banksavingsaccount $64,900 ( 'l Checking ?ccunt balance 'Cash on hand Cash refund due from IRS 9,410 Dl Ppstdate$i ghegks 36,000: qi-tificat' (480-ay) $23,800 860 98,240 What amount should be reported as cash? Cash to be reported