Exercise $7-2($Static$)$ Cash and cash equivalents; financial statement effects $[$LO$7-2]$

Delta Automotive Corporation has the following assets listed in its $12/31/2024$ trial balance:

Cash in bank$-$checking account

$\backslash$table$[[$U$.$S$.$ Treasury bills $($mature in $60$ days$)*,$$$22,500$

Please help solve just the required part $1$ correctly. Thanks