The) following items were taken from the financial records of Melvin Construction Company.

a. $2,000 in a checking account.

b. $8,000 invested in a treasury note due to mature in 90 days.

c. $3,000 in a savings account that cannot be withdrawn until a $10,000 outstanding debt is paid off.

d. $18,000 invested in securities that will be sold in two years to finance an expansion of the plant.

e. $2,500 invested in IBM common shares. Management intends to liquidate this investment in less than six months.

f. $15,000 held in escrow by a bank, serving as earnest money that binds management to a real estate contract.

g. A $3,000 money order received in payment from a customer.

Identify each item as either (a) unrestricted cash, (b) restricted cash, or (c) investment