Ahmed Company has the following items at year-end: Cash in bank....20,000, Petty cash.......300, commercial paper with maturity of 2 months .. 5,500. Postdated checks......1,400, bank overdraft at another bank of ......2,000. certified checks 3,000. Ahmed Company should report cash and cash equivalents of: O 20,300 25,800 28,800 O 20,000