plz do both

A new accountant at Shamrock, Inc. is trying to identify which of the amounts shown below should be reported as the current asset "Cash and cash equivalents" in the year-end balance sheet, as of April 30, 2022. 1. $82 of currency and coin in a locked box used for incidental cash transactions. 2. A\$11,700 U.S. Treasury bill, due May 31, 2022. 3. $330 of checks that Shamrock has received from customers but not yet deposited. 4. $5,400 in the company's checking account. 5. $6,870 in its savings account: 6. $54 of prepaid postage in its postage meter. 7. A $2210U from the company receptionist. (a) What amount should Shamrock report for "Cash and cash equivalents" at April 30, 2022? Cash and cash equivalents balance at Apri 30, 2022 The store purchases used goods for resale from people that bring items to the store. Since that can occur anytime that the store is of authorized to purchase goods for resale by disbursing cash from the register. The purchase is documented by having the store emplo paper a description of the item that was purchased and the amount that was paid. The employee then signs the paper and puts it in tI (a) Weakness: Checks are not orenumbered. Unauthorized employees making purchases. Principle: (b) Recommended Change: Only employees granted authority should make purchases for the store. Checks should be stored in a saf or locked file drawer