why is the final balance for cash 114,000 and not 100,000?

Part 3. LONG SIMULATION PROBLEM. You have been asked to assist the chief accountant of the Bradshaw Corporation in the preparation of a balance sheet. Presented below is the balance sheet for 2015. Current assets 435,000 Investments 640,000 1,720,000 305,000 3,100,000 Property,Plant and Equipment Intangible assets 330,000 1,000,000 Current liabilities Long term liabilities Stockholders' equity 1,770,000 3,100,000 Consider the following information. 1. The current assets section includes: cash $100,000, accounts receivable $170,000 less $10,000 for allowance for doubtful accounts, inventories $180,000, and unearned revenue $5,000. The cash balance is composed of $114,000 less a bank overdraft of $14,000. 2. The investments section includes: investment in equities, short term $370,000 and long-term $270,000. 3. Property, plant and equipment includes: buildings $1,040,000 less accumulated depreciation $360,000; equipment $450,000 less accumulated depreciation $180,000; land $500,000; and land held for future use 4. Intangible assets include: a franchise $205,000 and goodwill $100,000. 5. Current liabilities include: accounts payable $90,000; notes payable -short term $80,000 and long term $120,000 and taxes payable $40,000. 6. Long term liabilities consist solely of bonds payable 7. Stockholders' equity has common stock, no par value, and the corporation has retained earnings of $320,000 $270,000 Create a correct, classified balance sheet using an appropriate level of detail