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What amount should be reported as cash

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Question - Kingbird Enterprises owns the following assets at December 31, 2017.

Cash in bank - savings account

70,600

Checking account balance

20,800

Cash on hand

8,300

Postdated checks

840

Cash refund due from IRS

34,500

Certificates of deposit (180-day)

94,900

What amount should be reported as cash?

Reference no: EM132125887

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