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The following information is available for Belarus, Inc.: Cash in Bank checking account of $25,800, Cash on hand of $460, Post-dated checks received totaling $4,100,

The following information is available for Belarus, Inc.: Cash in Bank checking account of $25,800, Cash on hand of $460, Post-dated checks received totaling $4,100, and Certificates of deposit totaling $86,440. How much should be reported as cash in the balance sheet?

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