Use the following information to answer questions 31 - 32. The following selected balances are from the post-closing trial balance of Alwyn Inc. as of December 31, 2021. $250,000 Cash $50,000 Equipment Investments 52,000 75,000 Accumulated depreciation Accounts receivable 29,000 30,000 Patent, net Inventory 2,500 25,000 Customer deposits received in advance Note receivable 100,000 Accounts payable 60,000 Additional information a) Included in the cash balance is $12,000 of cash restricted for 18 months due to a debt agreement. b) Included in investments is $35,000 of short-term investments at fair value and the remaining is long-term, also recognized at fair value. c) 4% of the accounts receivable balance is estimated to be uncollectible. d) Inventory is valued at the lower of cost or market. The cost value is determined using the average cost method. e) The note receivable is due in 21 months. The interest rate is 5% and the note originated on October 1, 2021. Interest is paid quarterly with the first payment due January 1, 2022. 31. What amount should Alwyn Inc. report as Cash and Cash Equivalents on the December 31, 2021 balance sheet? a. $50,000 b. $62,000 c. $12,000 d. $38,000 32. What amount should Alwyn Inc. report as total current assets on the December 31, 2021 balance sheet? a. $140,050 b. $128,050 c. $101,800 d. $93,050