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

Cash in registers $ $2,910$

Investment maturing in $9$ years $ $16,200$

Accounts receivable $ $1,775$

Cash in bank account $ $23,631$

Accounts payable $ $770$

Cash in petty cash fund $ $320$

Inventory of postage stamps $ $30$

U$.$S$.$ Treasury bill maturing in $15$ days $ $11,200$

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

Multiple Choice

$$40,606$

$$39,066$

$$54,261$

$$43,091$

$$38,061$