The following are independent situations. For each individual situation, determine the amount that should be reported as cash. 1. Checking account balance $962,000; certificate of deposit $1,456,000; cash advance to subsidiary of $1,019,200; utility deposit paid to gas company $192. Cash balance 2. Checking account balance $624,000; an overdraft in special checking account at same bank as normal checking account of $17,680; cash held in a bond sinking fund $208,000; petty cash fund $312; coins and currency on hand $1,404. Cash balance $ 3. Checking account balance $613,600; postdated check from customer $11,440; cash restricted due to maintaining compensating balance requirement of $104,000; certified check from customer $10,192; postage stamps on hand $640. Cash balance $ 4. Checking account balance at bank $38,480; money market balance at mutual fund (has checking privileges) $49,920; NSF check received from customer $832. Cash balance $ 5. Checking account balance $728,000; cash restricted for future plant expansion $520,000; short-term Treasury bills $187,200 (which mature in 6 months); cash advance received from customer $936 (not included in checking account balance); cash advance of $7,280 to company executive, payable on demand; refundable deposit of $27,040 paid to federal government to guarantee performance on construction contract. Cash balance $