Whispering Winds Company has recorded the following items in its financial records.

Cash in bank $$48,600$

Cash in plant expansion fund $107,400$

Cash on hand $13,100$

Highly liquid investments $35,500$

Petty cash $600$

Receivables from customers $91,900$

Stock investments $65,600$

The highly liquid investments had maturities of $3$ months or less when they were purchased. The stock investments will be sold in the next $6$ to $12$ months. The plant expansion project will begin in $3$ years.

$($a$)$

What amount should Whispering Winds report as "Cash and cash equivalents" on its balance sheet?

Cash and cash equivalents