Identify each of the following items as either cash (C), cash equivalents (CE), or neither ((mathrm{N})) :
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Identify each of the following items as either cash (C), cash equivalents (CE), or neither \((\mathrm{N})\) :
a. Coin
b. U.S. treasury bills
c. Checks
d. Six-month certificate of deposit
e. Currency
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