Additional information: - Included in the cash balance is $12,000 of cash restricted for 18 months duo to a debt agreoment. - Included in investments is $35,000 of short-term invostments at fair value and the renaining is long-ferm, also recognized at fair value - 4% of the accounts receivable balance is estimated to be uncollectible. - Inventory is valued at the lower of cost or market. The cost value is determined using the averago cost method: - The note receivable is due in 21 months, The interest rate is 5% and the note originated on October 1,2021 . Interest is paid quarterly with the frst payment due January 1,2022 What amount should Alwyn Inc report as Cash and Cash Equivalents on the December 31, 2021 balance sheet? $50,000 $62,000 $12,000 $38,000