A new accountant at Splish Brothers 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, 2019.

1.		$86 of currency and coin in a locked box used for incidental cash transactions.
2.		A $11,900 U.S. Treasury bill, due May 31, 2019.
3.		$340 of April-dated checks that Splish Brothers has received from customers but not yet deposited.
4.		An $86 check received from a customer in payment of its April account, but postdated to May 1.
5.		$4,230 in the companys checking account.
6.		$4,770 in its savings account.
7.		$58 of prepaid postage in its postage meter.
8.		A $26 IOU from the company receptionist.

(a) What balance should Splish Brothers report as its Cash and cash equivalents balance at April 30, 2019?