On 30 June, Sophisticated Coffee had the following on its premises: 1. 18 blank cheque forms 2. a cheque for $275 received from a customer on 28 June but dated 1 July 3. cheques dated 28-30 June for the total amount of $2384 received from customers on 30 June. 4. postage stamps to the value of $12.10 5. a $600 IOU from an employee representing a short-term loan 6. currency and coin, $872. Required (a) What total dollar amount should be included in 'cash' at 30 June? (b) Explain how any items not included in 'cash' should be reported in a balance sheet prepared on 30 June.