The following information is selected from statement of financial position of Syarikat TUV at December 31, 2021: RM Current assets: Cash and cash equivalents 250,000 Trade receivables 563,000 Notes receivable (due on July 31, 2022) 98,000 Inventory 111,000 Transactions related to cash and receivables during the financial year ended December 31, 2022, are as follows: 1. Cash and cash equivalents On July 1, 2022, the company get a financing from Bank Kita amounted RM500,000 to acquire a piece of land. The financing term requires company to have a bank balance not less than RM75,000. In 2022, total cash sales are RM310,000 and collections of trade receivables are RM50,000. All purchases and operating expenses are cash, amounted RM200,000. The company has savings accounts at Bank Kita and Bank AI. The bank statement of Bank AI shows an overdraft of RM25,000.a) Explain how cash and cash equivalents should be disclosed in the statement of financial position at December 31, 2022