The following information 1s available for Birch Company at December 31 21 Money market fund balance certificate of deposit maturing une 39 of next year Postdated checks froe custoners Cash in bank account NSF checks from customers returned by bank Cash in petty cash fund Inventory of postage stamps u.S. Treasury bill purchased on Decesber 15 and maturing on February 28 of following year 5 2,800 $15,180 s 1,500 $22,531 s660 s 218 19 $10,100 Based on this informetion, Birch Compeny should report Cash and Cash Equivalents on December 31 of 35641