The controller for Clint Inland Co. is attempting to determine the amount of cash to be reported on its December 31, 2025, balance sheet. The following information is provided. 1. Commercial savings account of $641,000 and a commercial checking account balance of $823,200 are held at First National Bank of Yojimbo. 2. Money market fund account held at Volonte Co. (a mutual fund organization) permits Sunland to write checks on this balance, $5,249,900. 3. Travel advances of $188,700 for executive travel for the first quarter of next year (employee to reimburse through salary reduction). 4. A separate cash fund in the amount of $1,492,000 is restricted for the retirement of long-term debt. 5. Petty cash fund of $1,190. 6. An I.O.U. from Marianne Koch