A manager wants to review the cash balance by company. He has asked you to create the summary account template. The company's accounting flexfield has four segments:

Company (5 values)

Cost Centers (30 values)

Region (4 values)

Account (180 values)

The total number of cash accounts is five that are associated with two parents:

Three accounts are associated with the parent called “Checking.”

Two accounts are identified with the parent called “Savings.”

To combine the cash parents, you created a rollup group named “Cash.”

How many accounts would the summary account template generate?