A business reported the following selected accounts at month end: Accounts receivable.......................... $19,500 Tax refund receivable........................ 10,000 Cash in savings account.................... 12,300 Guaranteed investment certificate, due in 6 months 5,000 Treasury bill, due in 30 days............ 1,500 Calculate total cash and cash equivalents (dollar amount without dollar sign ($) or comma, e.g. 15000)