A new accountant at Leftwich Inc. is trying to identify which of the amounts shown below should be reported as the current asset Cash and cash equivalents in the year-end balance sheet, as of April 30, 2014.

1.	$89 of currency and coin in a locked box used for incidental cash transactions.
2.	A $17,740 U.S. Treasury bill, due May 31, 2014.
3.	$287 of April-dated checks that Leftwich has received from customers but not yet deposited.
4.	An $78 check received from a customer in payment of its April account, but postdated to May 1.
5.	$5,200 in the companys checking account.
6.	$5,810 in its savings account.
7.	$71 of prepaid postage in its postage meter.
8.	A $23 IOU from the company receptionist.

(a)What balance should Leftwich report as its Cash and cash equivalents balance at April 30, 2014?

Cash and cash equivalents balance at April 30, 2014

$