Dupré Company has the following items: cash in bank $17,500; payroll bank account $6,000; store cash floats $1,500; petty cash fund $250; short-term, highly liquid investments with maturity dates of less than 90 days $15,000; short-term investments with maturity dates of 100 to 365 days $40,000; and Plant Expansion Fund Cash $25,000. The plant expansion will begin in three years. Explain how each item should be reported on the balance sheet?