Oust the Turtle Company had the following account balances on December 31, 2020:

Cash in bank A - rank and file payroll account200,000

Cash in bank B - savings account123,456

Cash in bank C - checking account2,500,555

Cash in bank D - savings account2,000

Cash in bank E - checking account676,777

Cash in bank F - managerial payroll account711,711

Cash in bank E was set aside for plant expansion planned to start on January 15, 2021.

Cash in bank C was used on February 14, 2021 to buy land.

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

(Please include solution because this was given by our prof., thank you in advance tutor!)