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PT Kelud has cash in the bank worth Rp. 300 million, cash that is restricted to use in the amount of Rp. 80 million, and

PT Kelud has cash in the bank worth Rp. 300 million, cash that is restricted to use in the amount of Rp. 80 million, and bank overdraft in accounts in other banks worth Rp. 40 million. The company must report cash amounting to ....

a. Rp 260 million

b. Rp 300 million

c. Rp 360 million

d. Rp 380 million

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