Anew accountant at Ivanhoe Lt$$e is trying to identify which of the following amounts should be reported as cash and cash equivalents in the April $30$ year$-$end statement of financial position:

Currency and coin totalling $$128$ in a locked box used for incidental cash transactions.

A balance of $$4,678$ in the Royal Bank chequing account.

A balance of $$5,400$ in the Royal Bank savings account.

$A$$$27,000$ government treasury bill, due the next month, May $31.$

April$-$dated cheques worth $$810$ that Ivanhoe has received from customers but not yet deposited.

Over$-$the$-$counter receipts for April $30$ consisting of $$1,880$ of currency and coin and $$1,330$ of cheques from customers, which were deposited in the night deposit chute on April $30$ and processed by the bank on May $1$

$A$$$54$IOU from the company receptionist

Cash register floats of $$540.$

$($a$1)$

What amount should Ivanhoe report as its cash balance at April $30?$