new accountant netzloff inc trying identify which amounts shown below should be reported

A new accountant at Netzloff Inc. is trying to identify which of the amounts shown below should be reported as the current asset “Cash and cash equivalents” in the year-end balance sheet, as of April 30, 2012. 1. $58 of currency and coin in a locked box used for incidental cash transactions. 2. A $13,590 U.S. Treasury bill, due May 31, 2012. 3. $327 of April-dated checks that Netzloff has received from customers but not yet deposited. 4. An $85 check received from a customer in payment of its April account, but postdated to May 1. 5. $3,510 in the company’s checking account. 6. $5,800 in its savings account. 7. $74 of prepaid postage in its postage meter. 8. A $34 IOU from the company receptionist.
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