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

Money market fund balance	$	2,910
Certificate of deposit maturing June 30 of next year	$	16,200
Postdated checks from customers	$	1,775
Cash in bank account	$	23,631
NSF checks from customers returned by bank	$	770
Cash in petty cash fund	$	320
Inventory of postage stamps	$	30
U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year	$	11,200

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

Multiple Choice

• $39,066

• $43,091

• $40,606

• $38,061

• $54,261