Several independent situations fallow. If the items should be reported as cash, write that they are cash. If items are not reported as cash, explain why. Chequing account balance $625,000; certificate of deposit $1.1 millian due in 100 days, cash advance to subsidiary $990,000; utility depasit paid to gas comparry $190 Chequing account balance $500,000; overdraft in special chequing account at same bank as the regular chequing account $17,000; cash held in bond sinking fund $200,000; petty cash fund $300; cash on hand $1,350. Chequing account balance $540,000; postdated cheque from customer $11,000; cash restricted to maintain campensating balance requirement $100,000; bank draft fram customer $9,000; postage stamps on hand $620. Chequing account balance at bank $57,000; money-market balance at mutual fund (with chequing privileges) $38,000; NSF rhera in mereiured frnm ciktnmer $ fann Chequing account balance $700,000; cash restricted for future plant expansion $500,000; short-term (60-day) treasury bills $180,000; cash advance received from custamer $900 (nat included in chequing account balance); cash advance of $7,000 to company ewecutive, payable cn demand; refundable deposit of $26,000 paid to federal government to guarantee perfarmance on construction contract