Grisson Enterprises provides the following information: Currency and coin First Bank - Checking Second Bank - Checking First Bank - Savings * 2-month CD 5 month CD * Restricted fund for bond retirement 100 4,000 (700) 25,000 18,000 11,000 Following U.S. GAAP, what is the dollar amount of Cash and Cash Equivalents reported on Grisson's balance sheet? O A. $32,400 OB. $33,100 OC. $22,100 OD. $21,400