The following items were included as cash in the books of Ana Corporation: Checking account at Security Bank (12,000) Checking account at BPI 53,350 Checking account at City Trust used for payment of salaries 55,000 Postage stamps 1,070 Employee's post-dated check 23,000 IOU from employee 2,000 A check marked NSF 12,500 Postal Money Order 5,000 Petty Cash Fund (P 3,240 in expense receipts) 5,000 Certificate of Time Deposit with BPI 50,000 A gold ring surrendered as security by a customer who lost his wallet (at market value) 15,000 QUESTION: The correct amount that should be included as unrestricted cash on the statement of financial position is: