Presented below are independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $795,500; certificate of deposit $1,204,000; cash advance to subsidiary of $842,800; utility deposit paid to gas company $156. Cash balance s 2. Checking account balance $516,000; an overdraft in special checking account at same bank as normal checking account of $14,620; cash held in a bond sinking fund $172,000; petty cash fund $258; coins and currency on hand $1,161. Cash balances 3. Checking account balance $507,400; postdated check from customer $9,460; cash restricted due to maintaining compensating balance requirement of $86,000; certified check from customer $8,428; postage stamps on hand $532. Cash balance 4. Checking account balance at bank $31,820; money market balance at mutual fund (has checking privileges) $41,280; NSF check received from customer $688. Cash balances 5. Checking account balance $602,000; cash restricted for future plant expansion $430,000; short-term Treasury bills $154,800 (which mature in 6 months); cash advance received from customer $774 (not included in checking account balance); cash advance of $6,020 to company executive, payable on demand; refundable deposit of $22,360 paid to federal government to guarantee performance on construction contract. Cash balances