The following information is available for Birch Company at December 31:

Money market fund balance	$2,790
Certificate of deposit maturing June 30 of next year	$10,000
Postdated checks from customers	$1,475
Cash in bank account	$21,430
NSF checks from customers returned by bank	$650
Cash in petty cash fund	$200
Inventory of postage stamps	$24
U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year	$5,000

Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of:

A $29,420

B $41,345

C $31,345

D $39,420

E $38,770

(Already know C and D are incorrect)