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The following information is available for Birch Company at December 3 1 : Cash in registers Investment maturing in 9 years Accounts receivable Cash in

The following information is available for Birch Company at December 31:
Cash in registers
Investment maturing in 9 years
Accounts receivable
Cash in bank account
Accounts payable
Cash in petty cash fund
Inventory of postage stamps
U.S. Treasury bill maturing in 15 days
$2,820
$15,300
$1,550
$22,731
$680
$230
$21
$10,300
Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of:
Multiple Choice
$51,381
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