The following information pertains to Grey Co. on December 31, 20X3: Checkbook balance Bank statement balance Check drawn on Grey's account, payable to a vendor dated and recorded 12/31/X3 but not mailed until 1/10/X4 $12,000 16,000 1,800 On Grey's December 31, 20x3 balance sheet, what amount should be reported as cash? $16,000 $13,800 $12,000 $14,200