The following are independent situations: a. Chequing account balance at Bank A \$191,200; cash on hand \$6,200; petty cash $3,200; NSF cheque received from customer $2,200; chequing account balance at Bank B \$11,200 b. Chequing account balance at Bank C, Account #121$403,000; salary cash advances to senior management $51,200; overdraft at Bank C, Account #122$14,200 c. Chequing account balance at Bank D \$501,200; overdraft at Bank E$26,200; postdated cheque from customer $8,200; treasury bills $71,200 d. Chequing account balance $151,200; GICs $21,200; cash held in savings account as compensating balance $26,200; long-term loan $101,200; cash held offshore $76,200 (foreign country prevents the cash from being taken out the country) Required: Calculate the amount that should be reported as cash for each independent situation