InstructionsFor each individual situation determine the amount that should be r

InstructionsFor
each individual situation determine the amount that should be
reported as cash. If the item(s) is not reported as cash explain the
rationale.1. Checking account balance $925000; certificate of
deposit $1400000; cash advance to subsidiary of $980000; utility
deposit paid to gas company $180.2. Checking account balance
$600000; an overdraft in special checking account at same bank as
normal checking account of $17000; cash held in a bond sinking fund
$200000; petty cash fund $300; coins and currency on hand $1350.3.
Checking account balance $590000; postdated check from customer
$11000; cash restricted due to maintaining compensating balance
requirement of $100000; certified check from customer $9800; postage
stamps on hand $620.4. Checking account balance at bank
$37000; money market balance at mutual fund (has checking privileges)
$48000; NSF check received from customer $800.5. Checking
account balance $700000; cash restricted for future plant expansion
$500000; short-term Treasury bills $180000; cash advance received
from customer $900 (not included in checking account balance); cash
advance of $7000 to company executive payable on demand; refundable
deposit of $26000 paid to federal government to guarantee performance
on construction contract.