Presented below are a number of independent situations.

For each individual situation, determine the amount that should be reported as cash.

1. Checking account balance $937,790; certificate of deposit $1,444,000; cash advance to subsidiary of $983,730; utility deposit paid to gas company $188.

Cash balance
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2. Checking account balance $514,570; an overdraft in special checking account at same bank as normal checking account of $18,300; cash held in a bond sinking fund $246,580; petty cash fund $308; coins and currency on hand $1,370.

Cash balance
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3. Checking account balance $617,620; postdated check from a customer $13,030; cash restricted due to maintaining compensating balance requirement of $117,680; certified check from customer $9,640; postage stamps on hand $625.

Cash balance
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4. Checking account balance at bank $46,220; money market balance at mutual fund (has checking privileges) $52,790; NSF check received from customer $859.

Cash balance
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5. Checking account balance $716,200; cash restricted for future plant expansion $517,960; short-term Treasury bills $190,700; cash advance received from customer $937 (not included in checking account balance); cash advance of $7,840 to company executive, payable on demand; refundable deposit of $29,700 paid to federal government to guarantee performance on construction contract.

Cash balance
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Answer / Explanation:

(1) Cash   balance   of   $937,790.   Only   the   checking   account   balance   should   be reported as cash. The certificates of deposit of $1,444,000 should be reported as   a   temporary   investment,   the   cash   advance   to   subsidiary   of   $983,730 should be reported as a receivable, and the utility deposit of $188 should be identified as a receivable from the gas company.

(2) Cash balance is $584,650 computed as follows:

Checking account balance                     $514, 570

Overdraft                                                   (18,300)

Petty cash                                                  308

Coin and currency                                    1,370  

                                                               $534, 548

Cash held in a bond sinking fund is restricted. Assuming that the bonds are non current, the restricted cash is also reported as non current.

(3) Cash balance is $617, 620 computed as follows:

Checking account balance                       $617, 620

Certified check from customer                  9, 640

                                                                  $627, 260

The post dated check of  $13,030   should   be   reported as a receivable. Cash restricted   due   to   compensating   balance   should   be   described   in   a   note indicating the type of arrangement and amount. Postage stamps on hand are reported as part of office supplies inventory or prepaid expenses.

(4)  Checking account balance                $46,220

Money market mutual fund                       52, $790  

                                                                  $99, 010

The NSF check received from customer should be reported as a receivable.

(5) Cash balance is $700,900 computed as follows:

Checking account balance                          $716,200

Cash advance received from customer         937  

                                                                     $717, 137

Cash restricted for future plant expansion of $517,960 should be reported as a non current asset. Short-term treasury bills of $190,700 should be reported as a temporary investment. Cash advance received from customer of $937 should also be reported as a liability; cash advance of $7,840 to company executive should be reported as a receivable; refundable deposit of $29,700 paid to federal government should be reported as a receivable.

first one

explanation:

according to the song of roland, the characteristics of an ideal knight are: loyalty to the king, skilled warriors and horseman, valiant, bold, courageous, strong and proud in battle. they should be determined to fulfil their duties and willing to die to make their people safe.