A new accountant at Kingbird Inc. is trying to identify which of the following amounts should be reported as the current asset "Cash and cash equivalents" in the year-end balance sheet, as of April 30, 2022. 1. $94 of currency and coin in a locked box used for incidental cash transactions. 2. A $12,300 U.S. Treasury bill, due May 31, 2022. 3. $360 of April-dated checks that Kingbird has received from customers but not yet deposited. 4. An $94 check received from a customer in payment of its April account, but postdated to May 1. 5. $3,090 in the company's checking account. 6. $6,060 in its savings account. 7. $66 of prepaid postage in its postage meter. 8. A $34 IOU from the company receptionist. (a) What balance should Kingbird report as its "Cash and cash equivalents" balance at April 30, 2022? Cash and cash equivalents balance at April 30, 2022 $