Question 3 View Policies Current Attempt in Progress Sunland Enterprises owns the following assets at December 31, 2020. Cash in bank-savings account 63,000 Checking account balance 20,300 Cash on hand 9,830 Postdated checks 800 Cash refund due from IRS 41,200 Certificates of deposit (180-day) 98,800 What amount should be reported as cash? Cash to be reported $