Blossom Enterprises Inc. has the following account balances on December 31, 2022:

Cash in bank savings account		$84,940
Cash on hand		18,440
Cash refund due re: overpayment of income tax		38,980
Chequing account balance		25,420
Postdated cheques from Yu Corporation		580
Guaranteed investment certificate (180 days to maturity)		111,600
Credit card balance owed by Blossom		6,200

In which financial statement(s) and in what account should the items not included in (a) be reported? For items which are included in (a) put "Not Applicable"

In which financial statement(s) and in what account should the items not included in (a) be reported? For items which are included in (a) put "Not Applicable" Items Account Financial Statement Not Applicable Cash in bank savings account Cash on hand Not Applicable Cash refund due re: overpayment of income tax Chequing account balance . Postdated cheques from Yu Corporation Guaranteed investment certificate (180 days to maturity) Credit card balance