A new accountant at Sheridan Lte is trying to identify which of the following amounts should be reported as cash and cash equivalents in the April 30 year-end statement of financial position:

1.		Currency and coin totalling $112 in a locked box used for incidental cash transactions.
2.		A balance of $3,982 in the Royal Bank chequing account.
3.		A balance of $4,600 in the Royal Bank savings account.
4.		A $23,000 government treasury bill, due the next month, May 31.
5.		April-dated cheques worth $690 that Sheridan has received from customers but not yet deposited.
6.		A $174 cheque received from a customer in payment of its April account, but postdated to May 1.
7.		Over-the-counter receipts for April 30 consisting of $1,600 of currency and coin and $1,130 of cheques from customers, which were processed by the bank on May 1.
8.		A $46 IOU from the company receptionist.
9.		Cash register floats of $460.

In which financial statement(s) and in what account(s) should the items not included in part (a) be reported? For items which are included in (a) put as "Not Applicable". Item No. Account Financial Statement 1. 2. Cash Equivalents Accounts Payable Not Applicable Accounts Receivable Advances to Employees Supplies Statement of Changes in Equity Statement of Financial Position Income Statement Not Applicable 3. 4. 5. > > 6. 7. 8. 9