3) Grisson Enterprises provides the following information: Currency and coin First Bank - Checking Second Bank - Checking First Bank - Savings 500 5,000 (700) 30,000 13,000 11,000 Restricted fund for bond retirement 2-month CD 5 month CD Following U.S. GAAP, what is the dollar amount of Cash and Cash Equivalents reported on Grisson's balance sheet? A) $29,500 B) $28,800 C) $18,500 D) $17,800