The following information is available for Birch Company at December 31: Cash in registers $ 2,850 Investment maturing in 9 years $ 15,600 Accounts receivable $ 1,625 Cash in bank account $ 23,031 Accounts payable $ 710 Cash in petty cash fund $ 260 Inventory of postage stamps $ 24 U.S. Treasury bill maturing in 15 days $ 10,600 Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of: