3-As of December 31, 2015, Gill Co. reported accounts receivable of $221,000 and an allowance for uncollectible accounts of $8,500. During 2016, accounts receivable increased by $22,700 , and $7,600 of bad debts were written off. An analysis of Gill Co.'s December 31, 2016, accounts receivable suggests that the allowance for uncollectible accounts should be 2% of accounts receivable. Bad debt expense for 2016 would be:

4-

Cashmere Soap Corporation had the following items listed in its trial balance at 12/31/2016:

Currency and coins	$ 640
Balance in checking account	3,200
Customer checks waiting to be deposited	1,800
Treasury bills, purchased on 11/1/2016, mature on 4/30/2017	2,600
Marketable equity securities	9,700
Commercial paper, purchased on 11/1/2016, mature on 1/30/2017	5,000

What amount will Cashmere Soap include in its year-end balance sheet as cash and cash equivalents?