Sandhill Enterprises Inc. has the following account balances at December 31, 2025:
Cash in bank savings account
$67,130
Cash on hand
14.540
Cash refund due re: overpayment of income tax
30.790
Chequing account balance
20,090
Postdated cheques from Yu Corporation
450
Guaranteed investment certificate (180 days to maturity)
88,200
Credit card balance owed by Sandhill
4,900
(a)
What amount should Sandhill report as cash and cash equivalents at December 31?
Cash
$