Finished Goods Inventory 60000
Unearned Revenue 94000
Bank Overdraft 8900
Equipment 423000
Work-in-Process Inventory 35000
Cahs, R.M. Bank 51000
FV-NI Investments 43000
Interest Payable 47000
Restricted Cash (for Plant Expansion) 51000
Cost of Goods Sold 3600000
Notes Receivable 45000
Accounts Receivable 231000
Raw Materials 357000
Supplies Expense 80000
Allowance for Doubtful Accounts 14000
Intangible Assets - Trade Names
Contributed Surplus 90000
Common Shares 28000

The question asks to produce the current assets section of the balance sheet. It starts with cash less restricted cash, but what is cash?
I tried cash = 51000 but the solution says that is incorrect
I tried cash = 51000 - 8900 (bank overdraft) but that is also incorrect
I tried cash = 51000 - 8900 + 90000 (contributed surplus) but that is also incorrect

How do you get cash in this case?

Cash is represented by amounts in your bank accounts. So the question is, what is represented by "Bank Overdraft?" Is that a check that you issued that didn't clear your bank or a check that someone gave to you that was returned by their bank? FYI, contributed surplus is not an asset.