the following information is available for birch company at december 31: money market fund balance $ 2,990 certificate of deposit maturing june 30 of next year $ 17,000 postdated checks from customers $ 1,975 cash in bank account $ 24,431 nsf checks from customers returned by bank $ 850 cash in petty cash fund $ 400 inventory of postage stamps $ 38 u.s. treasury bill purchased on december 15 and maturing on february 28 of following year $ 12,000 based on this information, birch company should report cash and cash equivalents on december 31 of: