Singh Corporation has manufacturing facilities in several cities and has cash on hand at several locations, as well as in several bank accounts. The general ledger at the end of 2014 showed the following accounts: The bank balances given represent the current cash balances as reflected on the bank reconciliations. Required: What amount of cash and cash equivalents should be reported on the company’s 2014 statement of financial position? Explain the basis for your decisions on any questionable items.
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