Consider the following: Cash in Bank - checking account of $10,500, Cash on hand of $500, Post-dated checks received totaling $3,500, Cash in Bank - saving account of $30,000, short term paper $5,000 and IOUs $14,000. How much should be reported as cash in the statement of financial position? A. $41,000 B. $44,500. C. $58,500. D. $40,500