logistics company had the following items listed in its trail balance at 12/31/09: Balance in checking account, Bank of the East $442,000 Treasury Bills, purchased on 11/1/09, mature on 1/30/10 $20,000 Loan payable, long-term, Bank of the East $300,000 Included in the checking account balance is $50,000 of restricted cash that Bank of the East requires as a compensating balance for the $300,000 note. What amount will Logistics include in its year-end balance sheet as cash and cash equivalents? A. $412,000 B. $462,000 C. $392,000 D. $442,000