13) Cash equivalents A) Are short-sorm, highly liquid investment assets B) Include 6-month certificates of deposit C) Include checking accounts D) Are recorded in petty cash E) Include money orders 14) The following informastion is available for Femon Manufactsaring 30: Compamy at June ash in y of postage stamps et fund cash balance SF shecks from customers returned by bank checks received from customers orders A nine-month certificate of deposit maturing on December 31 of 56,000 Based on this information, Fenton Manufacturing Company should report Cash and Cash Equivalents on June 30 of A) $28,495 B) $29,286 C) $23,286 D) $12,09:5 E) $22,495 15) A bank statement provided by the bank includes: A) A list of outstanding checks. B) A list of petty cash amounts. C) The beginning and the ending balance of the depositor's account. D) A listing of deposits in transit. E) A reconciliation to the depositor cash account 16) Preparing a bank reconciliation on a monthly basis is an example of A) Establishing responsibility B) Separation of duties. C) Protecting assets by proving the accuracy of cash records. D) A technological control. E) Poor internal control