Presented below are independent situations. For each individual situation, determine the amount that should be reported as cash, 1. Checking account balance $980,500; certificate of deposit $1.484,000, cash advance to subsidiary of $1,038,800; utility deposit paid to gas company $196 Cash balance $ 2. Checking account balance $636,000, an overdraft in special checking account at same bank as normal checking account of $18,020; cash held in a bond sinking fund $212,000 petty cash fund $318;coins and currency on hand $1.431. Cash balance $ 3. Checking account balance $625,400. postdated check from customer $11.660: cash restricted due to maintaining compensating balance requirement of S106,000 certihed check from customer $10,388; postage stamps on hand $652. Cash balance $ 4. Checking account balance at bank 539,220money market balance at mutual fund has checking privileges) $50,880: NSF check received from customer $848 Cash balance $ 5. Checking account balance 5742,000 cash restricted for future plant expansion 5530.000 short term Treasury bills $190,800 (which mature in 6 months); cash advance received from customer $954 (not included in checking account balance cash advance of 57,420 to company executive payable on demand; refundable deposit of $27.560 paid to federal government to guarantee performance on construction contract. Cash balance $