Problem: ullins Corp. reported the following items on its June 30, 2023 trial balance and on its comparative trial balance one year earlier: June 30, 2023 June 30, 2022 Cash in bank $12,100 $ 9,460 Petty cash 700 525 Investment in shares of GTT Ltd. (to be sold within 60 days) 6,500 -0- Investment in Canada 60-day treasury bills 22,000 -0- Accounts payable 66,300 69,225 Temporary bank overdraft, chequing account 13,800 1,000 (a) Determine the June 30, 2023 cash and cash equivalents amount for the 2023 statement of cash flows, and calculate the change in cash and cash equivalents since June 30, 2022.