Ouellette Lte reports the following items: cash in bank $17,500; payroll bank account $6,000; cash register fl

Ouellette Ltée reports the following items: cash in bank $17,500; payroll bank account $6,000; cash register fl oats $500; trading investments consisting of term deposits with maturity dates of less than 90 days $5,000; and cash restricted for plant expansion $25,000. Ouellette also maintains a $5,000 compensating bank balance in a separate bank account. Determine which accounts described above would be considered cash, cash equivalents, or other items to be reported on the statement of financial position.