The manager of a company identifies the following assets:

Concept Amount Balance in a checking account $203,400 Cash voucher signed by an employee (I.O.U.) $ 2,975 Restricted fund in a trust for payment of dividends $400,000 Investment in CETES at 28 days $250,000 Cash in store register $4,728 What will be the amount that you must present in the Cash and cash equivalents heading?

1.-$458,128

2.-$858,128

3.-$208,128

4.-$861,103