1. The Cash account on the balance sheet would include all of the following except:

a) Currency.

b) Certificates of deposit.

c) Balances on deposit at a bank.

d) Money orders.

2. A reconciliation shows cash per bank ($22,484), NSF checks($322), notes collected($5,000 plus $106 interest), deposits in transit($1,776), service charges($35), outstanding check($4,717), and a $1,275 disbursement recorded as $1,725.

a) The related journal entry would include a credit to Expense for $35.

b) The related journal entry would include a debit to Accounts Receivable for $322.

c) The related journal entry would include a debit to Checks for $450.

d)The related journal entry would include a debit to Notes Receivable for $5,000.

e) None of these.