At December 31, Y1, ABC had the following balances in the accounts it maintains at D Bank and Z Bank:

Checking account D Bank: $200,000

Checking account D Bank: (10,000)

Checking account Z Bank: (5,000)

Money market account with check cashing privileges: 50,000

90-day CD, due 2/28/Y2: 25,000

180-day CD, due 4/15/Y2: 75,000

On its December 31, Y1, balance sheet, what amount should ABC report as cash and cash equivalents?

$335,000

$225,000

$210,000

$265,000