Presented below are independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $832,500; certificate of deposit $1,260,000; cash advance to subsidiary of $882,000; utility deposit paid to gas company $164. Cash balance $ 2. Checking account balance $540,000; an overdraft in special checking account at same bank as normal checking account of $15,300; cash held in a bond sinking fund $180,000; petty cash fund $270; coins and currency on hand $1,215. Cash balance $ 3. Checking account balance $531,000; postdated check from customer $9,900; cash restricted due to maintaining compensating balance requirement of $90,000; certified check from customer $8,820; postage stamps on hand $556. Cash balance $ 4. Checking account balance at bank $33,300; money market balance at mutual fund (has checking privileges) $43,200; NSF check received from customer $720. Cash balance $ 5. Checking account balance $630,000; cash restricted for future plant expansion $450,000; short-term Treasury bills $162,000 (which mature in 6 months); cash advance received from customer $810 (not included in checking account balance); cash advance of $6,300 to company executive, payable on demand; refundable deposit of $23,400 paid to federal government to guarantee performance on construction contract