Pharoah Enterprises Inc. has the following account balances at December 31, 2022: 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 owed by Pharoah $76,720 16,640 35,200 22,960 520 100,800 5,600 (a) Your answer is correct. What amount should Pharoah report as cash and cash equivalents at December 31? Cash 116320 Attempts: 2 of 2 used (b) Your answer is partially correct. In which financial statement(s) and in what account should the items not included in (a) be reported? For items which are included in (a) put "Not Applicable" Items Financial Statement Account Cash in bank savings account Not Applicable Not Applicable Cash on hand Not Applicable Not Applicable Cash refund due re: overpayment of income tax Statement of Income Income Tax Receivable Chequing account balance Not Applicable Not Applicable Statement of Financial Position Accounts Receivable Postdated cheques from Yu Corporation Guaranteed investment certificate (180 days to maturity) Statement of Financial Position Trading Investments Credit card balance Statement of Financial Position Accounts Payable (b) Your answer is partially correct. In which financial statement(s) and in what account should the items not included in (a) be reported? For items which are included in (a) put "Not Applicable" Items Financial Statement Not Applicable Account Not Applicable Cash in bank savings account Cash on hand Not Applicable Not Applicable Cash refund due re: overpayment of income tax Income Tax Receivable Statement of Income Statement of Cash Fows Statement of Financial Position Statement of Changes in Equity Not Applicable Chequing account balance Not Applicable Accounts Receivable Postdated cheques from Yu Corporation Guaranteed investment certificate (180 days to maturity) Statement of Financial Position Trading Investments Credit card balance Statement of Financial Position Accounts Payable