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

Money market fund balance	$	2,810
Certificate of deposit maturing June 30 of next year	$	15,200
Postdated checks from customers	$	1,525
Cash in bank account	$	22,631
NSF checks from customers returned by bank	$	670
Cash in petty cash fund	$	220
Inventory of postage stamps	$	20
U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year	$	10,200

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

Multiple Choice

• $38,056

• $40,881

• $51,061

• $36,716

• $35,861