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

Money market fund balance	$ 2,870
Certificate of deposit maturing June 30 of next year	$ 15,800
Postdated checks from customers	$ 1,675
Cash in bank account	$ 23,231
NSF checks from customers returned by bank	$ 730
Cash in petty cash fund	$ 280
Inventory of postage stamps	$ 26
U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year	$ 10,800

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

$38,126

$42,207

$37,181

$52,981

$39,586