17a. Which one of the following would never be considered a cash equivalent?

	a.	U.S. Treasury bills
	b.	corporate commercial paper
	c.	money market funds
	d.	common stock issued by a corporation

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17B.

A company receiving payment of a $20,000 accounts receivable within 10 days with terms of 2/10, n/30, would record a sales discount of:

	a.	10% of $20,000
	b.	2% of $20,000
	c.	(100% - 10%) x $20,000
	d.	(100% - 2%) x $20,000