The December bank statement and cash T-account for Stewart Company follow:

BANK STATEMENT
Date	Checks	Deposits	Other		Balance
December 1					$ 51,600
December 6	$ 7,650				43,950
December 11	580	$ 28,000			71,370
December 17	15,400				55,970
December 23		36,000			91,970
December 26	580				91,390
December 30	21,300	19,000	NSF*	$ 330	88,760
December 31			Interest earned	65	88,825
December 31			Service charge	180	88,645

^* NSF check from J. Left, a customer.

Cash (A)
Debit			Credit
December 1	Balance	51,600
Deposits			Checks written during December:
December 11		28,000		7,650
December 23		36,000		580
December 30		19,000		15,400
December 31		13,000		580
				180
				21,300
				4,950
December 31	Balance	96,960

There were no deposits in transit or outstanding checks at November 30.

5. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?
6. If the company also has $330 of petty cash on hand, which is recorded in a different account called Petty Cash on Hand, what total amount of Cash and Cash Equivalents should be reported on the December 31 balance sheet?