11 The following information is available for Birch Company at December 31:

Money market fund balance $2,890

Certificate of deposit maturing June 30 of next year $16,000

Postdated checks from customers $1,725

Cash in bank account $23,431

NSF checks from customers returned by bank $750

Cash in petty cash fund $300

Inventory of postage stamps $28

U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year $11,000

Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of: