In what accounts should the following items be classified?

(a) Coins and currency.

(b) U.S. Treasury (government) bonds.

(c) Certificate of deposit (matures in 5 months).

(d) Cash in a bank that is in receivership.

(e) NSF check (returned with bank statement).

(f) Deposit in foreign bank (exchangeability limited).

(g) Postdated checks.

(h) Cash to be used for retirement of long-term bonds.

(i) Deposits in transit.

(j) 100 shares of HP stock (intention is to sell in one year or less).

(k) Savings and checking accounts.

(l) Petty cash.

(m) Stamps.

(n) Travel advances.