A new accountant at Wyne Inc. is trying to identify which of the amounts shown below should be reported as the current asset Cash and cash equivalents in the year-end balance sheet, as of April 30, 2020.

1.		$60 of currency and coin in a locked box used for incidental cash transactions.
2.		A $10,000 U.S. Treasury bill, due May 31, 2020.
3.		$260 of April-dated checks that Wyne has received from customers but not yet deposited.
4.		An $85 check received from a customer in payment of its April account, but postdated to May 1.
5.		$2,500 in the companys checking account.
6.		$4,800 in its savings account.
7.		$75 of prepaid postage in its postage meter.
8.		A $25 IOU from the company receptionist.

(b) In what account(s) and in what financial statement(s) should the items not included in Cash and cash equivalents be reported?