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Singh Corporation has manufacturing facilities in several cities and has cash on hand at several locations, as well as in several bank accounts. The general

Singh Corporation has manufacturing facilities in several cities and has cash on hand at several locations, as well as in several bank accounts. The general ledger at the end of 2017 showed the following accounts:

Cash on handHome Office$300Cash on handLocation C$120City BankHome Office59,400National BankLocation C915Cash on handLocation A60Petty cash fund260National BankLocation A3,350Credit Suisse3-month Certificate of Deposit5,400Cash on handLocation B150FransaBank6-month Certificate of Deposit4,400National BankLocation B800

The bank balances given represent the current cash balances as reflected on the bank reconciliations.

Required:What amount of cash and cash equivalents should be reported on the company's 2017 statement of financial position?

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