A business has the following items at year-end, $9,750 in a bank chequing account, $6,500 invested in 60- day Government of Canada treasury bill, $3,100 in post-dated cheques, $150 in petty cash, and $1,500 cash refund due from the Canada Revenue Agency. What amount will be reported as Cash and Cash Equivalents on the balance sheet? Select one: a. $9,900 O b. $16,400 c. $19,350 d. $21,000 e. $16,250