a. Cash & Equivalents In the Excel spreadsheet, see the details for the cash equivalents in order to accrue interest earned, if needed. Petty Cash Bank of Montreal - Chequing Bank of Montreal - Deposit Royal Bank - Chequing Short-term paper (A) Short-term paper (B) Restricted Cash Unadjusted Adjusted Trial Balance Adjustment Trial Balance 550 10,326 1,156,429 107,022 95,000 34,500 800,000 2,183,175 Short-term paper (A) Short-term paper (B) Restricted Cash 95,000 4 month paper @3.5% interest with Hilo Investments - Purchased November 1, 2020. 34,500 45 day paper @2.5% interest - Purchased December 20, 2020 800,000 set aside for bank loan- have to maintain 20% of bank loan payable in restricted cash per agreement