E7.15 (LO 4), AP A new accountant at Wyne 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, 2022. 1. $60 of currency and coin in a locked box used for incidental cash transactions. 2. A $10,000 U.S. Treasury bill, due May 31, 2022. 3. $260 of checks that Wyne has received from customers but not yet deposited. 4. $2,500 in the company's checking account. 5. $4,800 in its savings account. 6. $75 of prepaid postage in its postage meter. 7. A $25 IOU from the company receptionist. Instructions a. What amount should Wyne report for "Cash and cash equivalents" at April 30, 2022? b. In what account(s) and in what financial statement(s) should the items not included in "Cash and cash equivalents" be reported?