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, 2022. 1. $64 of currency and coin in a locked box used for incidental cash transactions. 2. A $10,800 U.S. Treasury bill, due May 31, 2022. 3. $285 of April-dated checks that Splish Brothers has received from customers but not yet deposited. 4. An $90 check received from a customer in payment of its April account, but postdated to May 1. 5. $4,550 in the company's checking account. 6. $4,820 in its savings account. 7. $64 of prepaid postage in its postage meter. 8. A $34 IOU from the company receptionist. (a) What balance should Splish Brothers report as its "Cash and cash equivalents" balance at April 30, 2022? Cash and cash equivalents balance at April 30, 2022 $ 21326