The following are independent situations.

For each individual situation, determine the amount that should be reported as cash.

Checking account balance $$943,500$; certificate of deposit $$1,428,000$; cash advance to subsidiary of $$999,600$; utility deposit paid to gas company $$188.$

Cash balance $ $$

$2.$ Checking account balance $$612,000$; an overdraft in special checking account at same bank as normal checking account of $$17,340$; cash held in a bond sinking fund $$204,000$; petty cash fund $$306$; coins and currency on hand $$1,377.$

Cash balance $ $$

$3.$ Checking account balance $$601,800$; postdated check from customer $$11,220$; cash restricted due to maintaining compensating balance requirement of $$102,000$; certified check from customer $$9,996$; postage stamps on hand $$628.$

Cash balance $ $$

$4.$ Checking account balance at bank $$37,740$; money market balance at mutual fund $($has checking privileges$)$ $$48,960$; NSF check received from customer $$816.$

Cash balance $ $$

$5.$ Checking account balance $$714,000$; cash restricted for future plant expansion $$510,000$; short$-$term Treasury bills $$183,600($which mature in $6$ months$)$; cash advance received from customer $$918($not included in checking account balance$)$; cash advance of $$7,140$ to company executive, payable on demand; refundable deposit of $$26,520$ paid to federal government to guarantee performance on construction contract.

Cash balance $ $$

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