A new accountant at Marin 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, 2017.

1. $54 of currency and coin in a locked box used for incidental cash transactions.

2. A $10,300 U.S. Treasury bill, due May 31, 2017.

3. $260 of April-dated checks that Marin has received from customers but not yet deposited.

4. An $80 check received from a customer in payment of its April account, but postdated to May 1.

5. $2,880 in the companys checking account.

6. $5,730 in its savings account.

7. $54 of prepaid postage in its postage meter.

8. A $24 IOU from the company receptionist.

(a) What balance should Marin report as its Cash and cash equivalents balance at April 30, 2017?