Specter Co. combines cash and cash equivalents on the balance sheet. Using the following information, determine the amount reported on the year-end balance sheet for cash and cash equivalents.

• $9,000 cash deposit in checking account.
• $32,000 bond investment due in 20 years.
• $8,000 U.S. Treasury bill due in 1 month.
• $500, 3-year loan to an employee.
• $2,200 of currency and coins.
• $800 of accounts receivable.

Checking account Bond investment U.S. Treasury bill Loan to an employee Currency and coins Accounts receivable Cash and cash equivalents