4) The following information is available for Birch Company at December 31: Money market fund balance $ 2,790 Certificate of deposit maturing June 30 of next year $ 10,000 Postdated checks from customers $ 1,475 Cash in bank account $ 21.430 NSF checks from customers returned by bank S 650 Cash in petty cash fund S 200 Inventory of postage stamps S 24 U.S. Treasury bill purchased on December 15 and maturing on February 28 of 5,000 following year Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of: A) $41,345 B) $39,420 $29,420 D) $31,345 E) $38,770