Sunland Inc. owns these assets at the statement of financial position date: Cash in bank (savings account) $19,800 (1) Cash on hand 1,600 Income tax refund due from the Canada Revenue Agency 2,200 Cash in bank (chequing account) 14,100 Postdated cheques received from customers 900 Note: (1) As a condition of a loan, the bank requires Sunland to maintain a minimum balance of $5,000 in the account, which is included in the savings account balance shown above. What amount should be reported as cash and cash equivalents in the statement of financial position? Cash LINK TO TEXT For any item not included in cash and cash equivalents in Part (a), identify where it should be reported. For the items included in Part (a), put it as "Not Applicable". Cash in bank (savings account) Compensating balance Cash on hand Income tax refund due from the Canada Revenue Agency Cash in bank (chequing account) >