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Grisson Enterprises provides the following information: Currency and coin 300 First Bank Checking 2,000 Second Bank - Checking (700) First Bank - Savings* 12,000

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Grisson Enterprises provides the following information: Currency and coin 300 First Bank Checking 2,000 Second Bank - Checking (700) First Bank - Savings* 12,000 2-month CD 18,000 5 month CD 11,000 Restricted fund for bond retirement Following U.S. GAAP, what is the dollar amount of Cash and Cash Equivalents reported on Grisson's balance sheet?

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