Logistics Company had the following items listed in its trial balance at 12/31/2021: Balance in checking account, Bank of the East $ 342,000 Treasury bills, purchased on 11/1/2021, mature on 1/30/2022 25,000 Loan payable, long-term, Bank of the East 360,000 Included in the checking account balance is $40,000 of restricted cash that Bank of the East requires as a compensating balance for the $360,000 note. What amount will Logistics include in its year-end balance sheet as cash and cash equivalents? Multiple Choice a.$327,000. b.$302,000. c.$367,000. d.$342,000.