Sunland Company has recorded the following items in its financial records. Cash in bank $54,700 Cash in plant expansion fund 111,000 Cash on hand 14,500 Highly liquid investments 38,500 Petty cash 590 Receivables from customers 92,800 Stock investments 64,600 The highly liquid investments had maturities of 3 months or less when they were purchased. The stock investments will be sold in the next 6 to 12 months. The plant expansion project will begin in 3 years. (a) what amount should Sunland report as Cash and cash equivalents on its balance sheet