Pharoah Enterprises Inc. has the following account balances at December 31, 2022: $ 76,720 Cash in bank savings account Cash on hand 16,640 Cash refund due re: overpayment of income tax 35,200 Chequing account balance 22,960 Postdated cheques from Yu Corporation 520 100,800 Guaranteed investment certificate (180 days to maturity) Credit card balance owed by Pharoah 5,600 (a) What amount should Pharoah report as cash and cash equivalents at December 31? Cash $