Zales Corp. had the following amounts at December 31, 2020. Description Amount Amount on deposit in a checking account $10,000 Certificate of deposit, 4-month term 2,500 Legally restricted compensating balance on deposit 5,000 Checks received from customer; not deposited 4,500 Receivable from employee for travel advance 1,000 What amount would be classified as cash and cash equivalents on December 31, 2020? Select one: a. $17,500 b. $14,500 c. $10,000 d. $16,500 e. $12,000