The following information pertains to Grey Co. on December 31, 17:

Checkbook balance

$12,000

Bank statement balance

16,000

Check drawn on Grey's account, payable to a vendor, dated and recorded 12/31/17 but not

mailed until 1/10/18

1,800

On Grey's December 31, 17 balance sheet, what amount should be reported as cash?

$13,800

$16,000

$12,000

$14,200