Sheridan Inc. owns these assets at the statement of financial position date:

Cash in bank (savings account)		$22,600	(1)
Cash on hand		1,700
Income tax refund due from the Canada Revenue Agency		2,000
Cash in bank (chequing account)		13,300
Postdated cheques received from customers		1,100

Note: (1) As a condition of a loan, the bank requires Sheridan to maintain a minimum balance of $4,500 in the account, which is included in the savings account balance shown above.

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What amount should be reported as cash and cash equivalents in the statement of financial position?

Cash

$enter a dollar amount that should be reported as cash and cash equivalents in the statement of financial position