Several independent situations follow. For each situation, determine the amount that should be reported as cash.

Chequing account balance $405,000; overdraft in special chequing account at same bank as the regular chequing account $18,000; cash held in bond sinking fund $200,000; petty cash fund $350; cash on hand $1,350.

Chequing account balance $740,000; certificate of deposit $1.1 million due in 100 days; cash advance to subsidiary $975,000; utility deposit paid to gas company $185. Cash balance \$ eTextbook and Media Chequing account balance $405,000; overdraft in special chequing account at same bank as the regular chequing account $18,000; cash held in bond sinking fund $200,000; petty cash fund $350; cash on hand $1,350. Cash balance \$