The following are independent situations: a. Chequing account balance at Bank A $191,800; cash on hand $6,800; petty cash $3,800; NSF cheque received from customer $2,800; chequing account balance at Bank B $11,800 b. Chequing account balance at Bank C, Account \#121 $404,500; salary cash advances to senior management $51,800; overdraft at Bank C, Account \#122 $14,800 c. Chequing account balance at Bank D $501,800; overdraft at Bank E$26,800; postdated cheque from customer $8,800; treasury bills $71,800 d. Chequing account balance $151,800; GICs $21,800; cash held in savings account as compensating balance $26,800; long-term loan $101,800; cash held offshore $76,800 (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