Below is a list of items. Classify each into one of the following balance sheet categories: a. b. Cash Receivables c. d. Short-term Investments Other Savings account 2 Sinking Fund Checking account 4 Postage stamps 5 Treasury bills maturing in six months 6 Foreign Currencies on deposit in foreign banks 7 8 Certificate of deposit maturing in five years Common stock of another company (to be sold by December 31, this year) Compensating balances held in long-term borrowing arrangements 10 Travel Advances