Grieves Company Has the Following Items at Year End: Cash

Grieves Company has the following items at year end: Cash in bank...................................................................................$42,,000
Petty cash........................................................................................1,500
Short-term paper with maturity of 2 months.................................6,500
Postdated chequer..........................................................................3,400
Grieves should report cash and cash equivalents of

A) $42,000.
B) $43,500.
C) $50,000.
D) $46,600.