Below is a list of items. Classify each into one of the following balance sheet categories:NOTE: Answer selection does not appear in alphabetical order. Please select your answer choice carefully!a$.$ Cash & Cash Equivalent c$.$ Short$-$term Investmentsb. Receivablesd. Prepaid Expensee. Otherf. Current liability $1.$ Compensating balances held in short$-$term borrowing arrangements $2.$ Savings account$-3.$ Travel advances $4.$ 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 $9.$ Bank overdrafts $($not material$)10.$ Petty cash and change funds