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.