Specter Company 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. $12,000 cash deposit in checking account. . $38,000 bond investment due in 20 years. $9,500 U.S. Treasury bill due in 1 month. $650, 3-year loan to an employee. $2,800 of currency and coins. $950 of accounts receivable. Included in Cash and Cash and Cash Amount Cash Equivalents? Equivalents Amount Checking account $ 12,000 $ 0 Bond investment 38,000 0 U.S. Treasury bill 9,500 0 Loan to an employee 650 0 Currency and coins 2,800 0 Accounts receivable 950 0 Total Cash and cash equivalents $