1. At year end ABC Company had the following on December 31,2018 Currency and coin on hand Checking account balance Money Market account balance IOU's from employees Certificate of Deposit, originating 12/1/18, due 2/1/192,000 6 month Treasury Bill, purchased 9/30/18 GE Stock, purchased 12/1/18, planning to sell 1/31/19 1,500 $500 900 1,000 100 3,000 What amount should ABC report as the balance in the Cash and Cash Equivalents account at year end, December 31, 2018? A. $4,500 B. $5,900 C. $8,900 D. $2,500 E. $4,400 2. Moose Company found the following reconciling information in preparing its Octol reconciliation