A new accountant at Windsor, 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, 2025. 1. \$92 of currency and coin in a locked box used for incidental cash transactions. 2. A $12,200 U.S. Treasury bill, due May 31, 2025. 3. $355 of April-dated checks that Windsor has received from customers but not yet deposited. 4. An $92 check received from a customer in payment of its April account, but postdated to May 1. 5. $4,110 in the company's checking account. 6. $7,080 in its savings account. 7. \$64 of prepaid postage in its postage meter. 8. A $32IOU from the company receptionist. (a) What balance should Windsor report as its "Cash and cash equivalents" balance at April 30, 2025? Cash and cash equivalents balance at April 30, 2025 $