Below is a list of items. Classify each into one of the following balance sheet catagories:

a. cash

b Receivables

c. short-term investments

d. Other

1	Compensating balances held in long-term borrowing arrangments
2	Savings account
3	Trust Fund
4	Checking Account
5	Postage Stamps
6	Treasury bills maturing in six months
7	post-dated checks from customers
8	certificate of deposit maturing in five years
9	Common stock of another company (to be sold by Dec. 31, this year)
10	Change Fund