Evergreen Inc. owns these assets at the statement of financial position date:

Cash in bank (savings account).........................$12,000

Cash on hand.................................................1,700

Income tax refund due from CRA........................2,000

Cash in bank (chequing account) .......................24,000

Bank credit card slips.......................................5,000

Debit card slips..............................................2,400

Postdated cheques...........................................1,000

(a) What amount should be reported as cash and cash equivalents in the statement of financial position? 

(b) For any item not included in (a), identify where it should be reported.