Presented below are a number of independent situations. For each individual situation, determine the amount that should be reported as cash. Checking account balance $941, 800; certificate of deposit $1, 440, 300; cash advance to subsidiary of $993, 590; utility deposit paid to gas company $192. Checking account balance $515,000; an overdraft in special checking account at same bank as normal checking account of $21, 510; cash held in a bond sinking fund $202, 900; petty cash fund $360; coins and currency on hand $1, 470. Checking account balance $633, 500; postdated check from customer $11, 380; cash restricted due to maintaining compensating balance requirement of $104, 500; certified check from customer $9, 929; postage stamps on hand $563. Checking account balance at bank $42, 880; money market balance at mutual fund (has checking privileges) $45, 080; NSF check received from customer $745. Checking account balance $705, 900; cash restricted for future plant expansion $482, 100; short-term Treasury bills $187, 810; cash advance received from customer S906 (not included in checking account balance); cash advance of $6, 790 to company executive, payable on demand; refundable deposit of $26, 630 paid to federal government to guarantee performance on construction contract