Dana should report cash of Dana Sewing & Loom Company has cash in a checking account of $34,000 and a bank overdraft at another bank of $3,000. She also has a money order for $5,500 which was just received for a large order with which she plans to cover the bank overdraft. Dana should report cash of

a.$31,000

b.$42,500

c.$39,500

d.$36,500