Problem 1

Cash and Cash Equivalents, December 31, 2020

less:
check that is dated January 12, 2021 125,000.00
commercial paper 2,100,000

Add:
Two certificates of deposit 1,000,000
Currency and coins on hand 7,700
Cash and Cash Equivalents, December 31, 2020

problem 2
Checking Account BDO
Credit memo from a vendor for a purchaces return
travelers Check
petty cash

less:
Checking Account metro bank
total Unrestricted cash
 6,325,000

2,225,000.00
4,100,000

1,007,700
5,107,700

3,500,000
80,000
300,000
50000
3,930,000

200,000
3,730,000