Presented below are independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $1,184,000; certificate of deposit $1,792,000; cash advance to subsidiary of $1,254,400; utility deposit paid to gas company $240. Cash balance $ 2. Checking account balance $768,000; an overdraft in special checking account at same bank as normal checking account of $21,760; cash held in a bond sinking fund $256,000; petty cash fund $384; coins and currency on hand $1,728. Cash balance $ 3. Checking account balance $755,200; postdated check from customer $14.080; cash restricted due to maintaining compensating balance requirement of $128,000; certified check from customer $12,544; postage stamps on hand $784. Cash balance $ 4. Checking account balance at bank $47,360; money market balance at mutual fund (has checking privileges) $61,440; NSF check received from customer $1,024. Cash balance $ 5. Checking account balance $896,000; cash restricted for future plant expansion $640,000; short-term Treasury bills $230,400 (which mature in 6 months); cash advance received from customer $1,152 (not included in checking account balance); cash advance of $8,960 to company executive, payable on demand; refundable deposit of $33,280 paid to federal government to guarantee performance on construction contract. Cash balance $