Sandhill Company has recorded the following items in its financial records. Cash in bank $51.000 Cash in plant expansion fund 104,300 Cash on hand 13,800 37,200 610 Highly liquid investments Petty cash Receivables from customers Stock investments 95,000 61.400 The highly liquid investments had maturities of three months or less when they were purchased. The stock investments will be sold in the next six to 12 months. The plant expansion project will begin in three years, (a) What amount should Sandhill report as "Cash and cash equivalents on its balance sheet? $ Cash and cash equivalents