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. $16,400

b. $9,900

c. $16,250

d. $19,350

e. $21,000