The Records of a Corporation Provided the Following Information at the End

The records of a corporation provided the following information at the end of the current reporting year, December 31, 2002: $$\begin{array} { | l | l | } \hline \text { Cash short } & \$ 50 \\\hline \text { Petty cash (on hand) } & 300 \\\hline \text { Certificates of deposit } & 30,000 \\\hline \text { Savings account balance } & 17,800 \\\hline \text { Money orders trom customers } & 500 \\\hline \text { Chequing account balance (reconciled balance; does not include any other items listed) } & 11,720 \\\hline \text { Postage stamps on hand } & 104 \\\hline \text { Uncashed tax retund cheque } & 916 \\\hline \text { Uncashed certitied cheque (from c ustomer) } & 400 \\\hline\end{array}$$ The amount that the corporation should report for cash on its 2002 balance sheet is:

A) $61,586
B) $31,636
C) $31,586
D) $13,836
E) $13,786