Oriole Corporation had the following balances in its accounting records at August 31, 2018:

Restricted cash for bank as a compensating balance $32,500

Cheque dated September 15, 2018 from Alters Inc. 5,250

U.S. bank account with an equivalent balance of $13,100 Canadian 13,100

Savings account balance 31,600

Customer cheque dated January 28, 2018, 1,800

Treasury bill (60-day terms) 22,700

Bank overdraft in chequing account 9,200

(a) What amount should Oriole report as cash and cash equivalents on August 31?

Cash and cash equivalents $