Emma Co.'s records reveal the following data at year-end:

Commercial paper maturing in four months	$1,600
Uncashed tax refund check	1,000
Petty cash	155
Certificates of deposit	1,675
Balance in Union Savings and Loan savings account	3,000
Postage	50
Balance in United Bank checking account	(250)
Treasury notes maturing in six months	2,450
Cash on hand	650
Postdated customer check	175
Employee travel advance	195
Treasury bill maturing in one month	5,500