What total amount of cash should be reported under current assets at year-end? 14. Pabebe Company had the following account balances at year-end: Cash in bank 50,000 Cash on hand 40,000 Cash restricted for addition to plant and expected to be disbursed nt year 15,000 Cash in bank included P16,000 of compensating balance against short-term borrowing arrangement. The compensating balance is not legally restricted as to withdrawal. Your