200 Grisson Enterprises provides the following information: Currency and coin First Bank - Checking 3,000 Second Bank - Checking (700) First Bank - Savings * 28,000 2-month CD 19,000 5 month CD 11,000 * Restricted fund for bond retirement Following U.S. GAAP, what is the dollar amount of Cash and Cash Equivalents reported on Grisson's balance sheet? O A. $21,500 B. $32,500 O C. $33,200 OD. $22,200