The controller for Clint Martinez Co. is attempting to determine the amount of cash to be reported on its December 31, 2020, balance sheet. The following information is provided. 1. Commercial savings account of $614,200 and a commercial checking account balance of $845,200 are held at First National Bank of Yojimbo. 2. Money market fund account held at Volonte Co. (a mutual fund organization) permits Martinez to write checks on this balance, $5,261,400. 3. Travel advances of $186,200 for executive travel for the first quarter of next year (employee to reimburse through salary reduction). 4. A separate cash fund in the amount of $1,493,000 is restricted for the retirement of long-term debt. 5. Petty cash fund of $1,730. 6. An I. O.U. from Marianne Koch, a company customer, in the amount of $168,500. 7. A bank overdraft of $126,600 has occurred at one of the banks the company uses to deposit its cash receipts. At the present time, the company has no deposits at this bank. 8. The company has two certificates of deposit, each totaling $595,000. These CDs have a maturity of 120 days. 9. Martinez has received a check that is dated January 12, 2021, in the amount of $134,030. 10. Martinez has agreed to maintain a cash balance of $540,700 at all times at First National Bank of Yojimbo to ensure future credit availability. 11. Martinez has purchased $2,016,600 of commercial paper of Sergio Leone Co. which is due in 60 days. 12. Currency and coin on hand amounted to $8,022.