Sheffield Company has cash in bank of ( $ 30000 ), restricted cash in a separate account of ( $ 4400 ), and a bank overdraft in an account at another bank of ( $ 2000 ). Sheffild should report cash of [ egin{array}{l} $ 32400 . \ $ 28000 . \ $ 30000 \ $ 34400 end{array} ]

Sheffield Company has cash in bank of $30000, restricted cash in a separate account of $4400, and a bank overdraft in an account at another bank of $2000. Sheffield should report cash of $32400. $28000. $30000. $34400