ROK Company has the following: 1. Savings account in ABC bank: $10,000 ...

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Accounting

ROK Company has the following:
1. Savings account in ABC bank: $10,000
2. Six month Certificate of Deposit: $5,000
3. Checking Account in ABC: $20,000
4. Postdated check: $1,000
5. Cash held for plant expansion: $50,000
6. Bank overdraft in XYZ bank: $1,000
How much should ROK Company record as "Cash" on their balance sheet?

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