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 $106,000; certified check from customer $10,388; postage stamps on hand $652. Cash balance $ 4. Checking account balance at bank $39,220; money market balance at mutual fund (has checking privileges) $50,880; NSF check received from customer $848. Cash balance $ 5. Checking account balance $742,000; cash restricted for future plant expansion $530,000; 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 $7,420 to company executive, payable on demand; refundable deposit of $27,560 paid to federal government to guarantee performance on construction contract