The following information is available for Birch Company at December 31: Cash in registers $ 2,960 Investment maturing in 9 years $ 16,700 Accounts receivable $ 1,900 Cash in bank account $ 24,131 Accounts payable $ 820 Cash in petty cash fund $ 370 Inventory of postage stamps $ 35 U. S. Treasury bill maturing in 15 days $ 11,700 Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of: