The following are independent situations. For each individual situation determine the amount that should be reported as cash. 1. Checking account balance $777,000; certificate of deposit $1,176,000; cash advance to subsidary or $823200 utility deposit paid to gas compary $1$2. Cash balance 3 2 Checking account balance $504,000, an overdraft in special checking account at same bank as normal checking account of \$14,280; cash held in a bond sinking fund \$168,000; petty cash fund \$252; coins and currency on hand 51,134 Cash baiance $ 3. Checking account balance $495,600; postdated check from customer $9,240; cash restricted due to maintaining compensating balance requirement of $84,000; certified check from customer $8,232; postage stamps on hand $520. Cash balance S 4. Checking account balance at bank $31,080; money market baiance at mutual fund (has checking privileges) $40,320; NSF check received from customer $672. Cash balance is 5. Checking account batance \$588,000: cash restricted for future plant expansion \$420,000; short-term Treasury bills $151,200 (which mature in 6 months), cash advance recelved from customer $756 (not included in checking account federal cowmment to guaranted performance on construction contract