The following are held by Smite Co.: Cash in checking account $20,000 Cash in bond sinking fund account 30,000 Post-dated check from customer dated 1 month from balance sheet date 250 Petty cash 200 Commercial paper (matures in 2 months) 7,000 Certificate of deposit (matures in 6 months) 5,000 What amount should be reported as cash and cash equivalents on Smite's balance sheet? O $27,450 O $57,200 $32,200 o $27,200