3) The following information is available for Birch Company at December 31: Cash in registers Investment maturing in 9 years Accounts receivable Cash in bank account Accounts payable Cash in petty cash fund Inventory of postage stamps U.S. Treasury bill maturing in 15 days $ 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) $29,420 B) $41,345 C) $31,345 D) $39,420 E) $38,770