Presented below are independent situations. For each individual situation, determine the amount that should be reported as cash.

2. Checking account balance $732,000; an overdraft in special checking account at same bank as normal checking account of $20,740; cash held in a bond sinking fund $244,000; petty cash fund $366; coins and currency on hand $1,647.

Checking account balance $719,800; postdated check from customer $13,420; cash restricted due to maintaining compensating balance requirement of $122,000; certified check from customer $11,956; postage stamps on hand $748.

Checking account balance $854,000; cash restricted for future plant expansion $610,000; short-term Treasury bills $219,600 (which mature in 6 months); cash advance received from customer $1,098 (not included in checking account balance); cash advance of $8,540 to company executive, payable on demand; refundable deposit of $31,720 paid to federal government to guarantee performance on construction contract.