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.

$3,000 cash deposit in checking account.

$20,000 bond investment due in 20 years.

$5,000 U.S. Treasury bill due in 1 month.

$200, 3-year loan to an employee.

$1,000 of currency and coins.

$500 of accounts receivable.

	Amount	Included in Cash and Cash Equivalents?	Cash and Cash Equivalents Amount
Checking account	$3,000
Bond investment	20,000
U.S. Treasury bill	5,000
Loan to an employee	200
Currency and coins	1,000
Accounts receivable	500
Total Cash and cash equivalents