Beth is the CEO of a large company. The company has recently identified a piece of land needed for a new warehouse facility. However, the landowners want $80,000 within the week as a deposit on the land. Beths company does not have that kind of money free right now, but she knows there is an account with $100,000 that the company is required to maintain for lawsuits and workers compensation claims. Should Beth take the money out of that account?

a) No, that is a cash equivalent account, and the money cannot be converted into cash within the week.

b) Yes, it is restricted cash, but as long as the money is replaced within a week of being taken out there will be no problem.

c) No, that is restricted cash and the money cannot be taken out to purchase a piece of land.

d) Yes, it is a short-term investment account, which can be used to supply the money for the land as long as the money is replaced within the month.