Presented beneath are a number of independent situations.

For each individual condition, find out the amount which must be reported as cash.

a) Checking account balance $936,100; certificate of deposit $1,448,900; cash advance to subsidiary of $991,010; utility deposit paid to gas company $192.

b) Checking account balance $515,050; an overdraft in special checking account at certain bank as normal checking account of $17,500; cash held in a bond sinking fund $234,200; petty cash fund $347; coins and currency on hand $1,450.

c) Checking account balance $625,940; post-dated check from a customer $14,070; cash restricted due to maintaining compensating balance requirement of $120,010; certified check from customer $9,580; postage stamps on hand $683.

d. Checking account balance at bank $46,310; money market balance at mutual fund (has checking privileges) $48,800; NSF check received from customer $871.

e. Checking account balance $701,980; cash restricted for future plant expansion $508,420; short-term Treasury bills $190,900; cash advance received from customer $978 (not comprised in checking account balance); cash advance of $7,770 to company executive, payable on demand; refundable deposit of $28,700 paid to federal government to guarantee performance on construction contract.