Presented below are a number of independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $945,100; certificate of deposit $1,414,300; cash advance to subsidiary of $990,550; utility deposit paid to gas company $194.

Cash balance

$

2. Checking account balance $518,300; an overdraft in special checking account at same bank as normal checking account of $17,580; cash held in a bond sinking fund $249,900; petty cash fund $360; coins and currency on hand $1,510.

Cash balance

$

3. Checking account balance $594,200; postdated check from customer $10,930; cash restricted due to maintaining compensating balance requirement of $106,800; certified check from customer $10,253; postage stamps on hand $623.

Cash balance

$

4. Checking account balance at bank $38,950; money market balance at mutual fund (has checking privileges) $46,180; NSF check received from customer $771.

Cash balance

$

5. Checking account balance $670,400; cash restricted for future plant expansion $461,900; short-term Treasury bills (which mature in 6 months) $191,920; cash advance received from customer $936 (not included in checking account balance); cash advance of $7,470 to company executive, payable on demand; refundable deposit of $25,580 paid to federal government to guarantee performance on construction contract.

Cash balance

$