Greenfield Company had the following cash balances at December 31, 2019:
Cash in banks includes $300,000 of compensating balances against short-term borrowing arrangements at December 31, 2019. The compensating balances are not legally restricted as to withdrawal by Greenfield. In the current assets section of Green-field’s December 31, 2019, balance sheet, what total amount should be reported as cash?
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