The following information is available for Birch Company at December 31: Cash in registers Investment maturing in 9 years Accounts payable Accounts receivable Cash in bank account Cash in petty cash fund Inventory of postage stamps U.S. Treasury bill maturing in 15 days $ 2,880 $ 15,900 $ 1,700 $ 23,331 $ 740 $ 290 $ 27 $ 10,900 Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of: Multiple Choice $39,841 $42,428 $38,361 $53,301 $37,401