4. Which of the following cannot be shown as part of cash in the current assets section of the statement of financial position? a. Cash in special checking account for payroll b. Compensating balances c. Cash deposited with utility company d. Customer's checks 5. Unreleased checks a. Are outstanding checks b. Are treated as certified checks c. Are part of the payor's cash balance d. Should be a book-reconciling item since the bank has deducted this amount at arriving at the cash balance in the bank statement