Spahn company has these cash balances: cash in bank $12,742, payroll bank account $6,000, and plant expansion fund cash $25,000.

Explain uow the balance shpuld be reported on the balance sheet

Spahn Company has these cash balances: cash in bank $12,742, payroll bank account $6,000, and plant expansion fund cash $25,000. Explain how each balance should be reported on the balance sheet