Metropolis Industries invested its excess cash in the following instruments during December 2014:

Certificate of deposit, due January 31, 2015 ....................................................................................$ 35,000
Certificate of deposit, due June 30, 2015 .............................................................................................95,000
Investment in City of Elm bonds, due May 1, 2016 .............................................................................15,000
Investment in Quantum Data stock ......................................................................................................66,000
Money market fund ..............................................................................................................................105,000
90-day Treasury bills ...............................................................................................................................75,000
Treasury note, due December 1, 2015 ...............................................................................................200,000

Required
Determine the amount of cash equivalents that should be combined with cash on the company’s balance sheet at December 31, 2014, and for purposes of preparing a statement of cash flows for the year ended December 31, 2014.