Presented belaw are a number of independent st tuations. For each individual situation, determine the amount that shoild be reported as cash 1. Checking account balance $109,000; savings account balance $221,000; cash advance to subsickiary of $5.49,000, ut ility deposit paid to electric compary $90. Cashbalance s 2. Checking account balance $120,000; an overdraft in special checking account at same bank as normal checking account of $5,000; cash held in a bond sinking fund $1,300,000; petty cash fund $500; certifed check frem castoner $1,600. Cashbalance 3. Checking account balance $203,000, postdated check from customer $9,000, cash restricted due to maintaining conpensating balance requirement of $103,000, postage stamps on hand $121; cash advance of $5,000 to company executive, puyable on demand: Cashbalance 4. Checking account balance at bank $61,000; moncy murket batance at mutual fund thas checking privileges) \$258,000: NSF chech received from customer $1,800. Cash balance. $ 1. Checking account balance $109,000; savings account balance $221,000; cash advance to subsidiary of $549,000; utility deposit paid to clectric company $90. Cash balance 2. Checking account balance $120,000; an overdraft in special checking account at same bank as normal checking account of $5,000; cash held in a bond sipking fund $1,300,000; petty cash fund $500; certified check from customer $1,600. Cash balance 3. Checking account balance $203,000; postdated check from customer $9,000; cash restricted due to maintaining compensating balance requirement of $103.000; postage stamps on hand $121 : cash advance of $5.000 to company executive, payable on demand. Cashbalance 4. Checking account balance at bank $61,000; money market balance at mutual fund (has checking privileges) $258,000;NSF check received from customer $1,800. Cashbalance 5. Checking account balance $183,000; cash restricted for future plant expansion $1,226,000, short-term Treasury bills $205,000; cash advance received from customer $800 (not included in checking account balance); refundable deposit of $52,000 paid to federal government to guarantee performance on construction contract. Cash balance