71. Internal control systems are: A Developed by the Securities and Exchange Commission for public companies. B. Developed by the Small Business Administration for non-public companies. C Developed by the Internal Revenue Service for all U.S. companies. D. Required by Sarbanes-Oxley (SOX) to be documented and certified if the company's stock is traded on an exchange E. Required only if a company plans to engage in interstate commerce. 72. Cash, not including cash equivalents, includes: A. Postage stamps. B. Coins, currency, and checking accounts. CIOUS. D. Two-year certificates of deposit. E Money market funds, 74. Cash equivalents: A. Include savings accounts. B. Include checking accounts. C. Are short-term investments sufficiently close to their maturity date that their value is not sensitive to interest rate changes. D Include time deposits. E. Have no immediate value. 76. The following information is available for Holland Company at December 31: SIS 5145 502231 300 S. Fry 28 Based on this information, Holland Company should report Cash and Cash Equivalents on December 31 of: A. S35,421 B. 550,421 C. $37.546 D. S36,246 E $40,439