Wolf Co. had the following balances at July 31, year 5, cash in savings account $22,800, a restricted cash account for the purchase of vessel,$175,000 short-term investments of $5,000 purchased on July 30, year 5, and maturing on November 2, year 5, 3-month U.S Treasury bill purchased on June 30,$3,000, a 3-year treasury note maturing on September 18, year 5, $15,000. What amount should Wolf Co. report as cash and cash equivalent in its July 31, year 5, balance sheet?
A.$202,800.
B. $25,800.
C.$180,900.
D. $30,800.