The Following Is Information About Pelly Car Repair's Cash and Related

The following is information about Pelly Car Repair's cash and related accounts at December 31, 2014:
1. Postdated cheques from customers total $5,500. The cheques are dated January 31, 2015.
2. The company has a savings account with a balance of $5,250 after all adjustments are recorded.
3. The company has guaranteed investment certificates totalling $10,000 due in 30 days.
4. The company maintains a cash float of $1,000 for use in the cash registers and which is stored in a locked safe overnight. On December 31, the sales manager borrowed $100 from the cash float, leaving an "IOU" note in the safe.
5. The chequing account is overdrawn, showing a negative balance of $12,400 after all adjustments.
Instructions
a. Calculate what amount of cash and cash equivalents will be reported on Pelly's December 31, 2014 balance sheet.
b. For each of the items listed that is not included in cash on hand, indicate how the amount will be reported in Pelly's December 31, 2014 financial statements.