Presented below are independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $758,500; certificate of deposit $1,148,000; cash advance to subsidiary of $803,600; utility deposit paid to gas company $148. Cash balance $ 2. Checking account balance $492,000; an overdraft in special checking account at same bank as normal checking account of $13,940; cash held in a bond sinking fund $164,000; petty cash fund $246; coins and currency on hand $1,107. Cash balance $ 3. Checking account balance $483,800; postdated check from customer $9,020; cash restricted due to maintaining compensating balance requirement of $82,000; certified check from customer $8,036; postage stamps on hand $508. Cash balance $ 4. Checking account balance at bank $30,340; money market balance at mutual fund (has checking privileges) $39,360; NSF check received from customer $656. Cash balance $ 5. Checking account balance $574,000; cash restricted for future plant expansion $410,000; short-term Treasury bills $147,600 (which mature in 6 months); cash advance received from customer $738 (not included in checking account balance); cash advance of $5,740 to company executive, payable on demand; refundable deposit of $21,320 paid to federal government to guarantee performance on construction contract. Cash balance $