Sheffield Enterprises owns the following assets at December 31, 2025. {:[" Cash in bank-savings account ",$69",000," Checking account balance ",$17","600],[" Cash on hand ",9","030," Postdated checks ",770],[" Cash refund due from IRS ",35","600," Certificates of deposit (180-day) ",94","570]:} What amount should be reported as cash? Cash to be reported eTextbook and Media Save for Later Attemp