22) The following infor ollowing information is available for Birch Company at December 31: 22) Money market fund balance Certificate of deposit maturing June 30 of next year Postdated checks from customers Cash in bank account NSF checks from customers returned by bank Cash in petty cash fund Inventory of postage stamps U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year $2,790 $10,000 $1,475 $21,430 $650 $200 $24 $5,000 Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of: A) $38,770 B) $31,345 C) $29,420 D) $41,345 E) $39,420