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.

• $7,000 cash deposit in checking account.
• $28,000 bond investment due in 20 years.
• $7,000 U.S. Treasury bill due in 1 month.
• $400, 3-year loan to an employee.
• $1,800 of currency and coins.
• $700 of accounts receivable.

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