Sheridan Enterprises Inc. has the following account balances at December 31, 2022: Cash in bank savings account $63,020 Cash on hand 13,640 Cash refund due re: overpayment of income tax 28,900 Chequing account balance 18,860 Postdated cheques from Yu Corporation 420 Guaranteed investment certificate (180 days to maturity) 82,800 Credit card balance owed by Sheridan 4,600 (a) What amount should Sheridan report as cash and cash equivalents at December 31? Cash $ $