Cash and Cash equivalents

Which of the following items would be classified as Cash and Cash Equivalents? For the items that are not cash and cash equivalents, indicate how they would be classied. CASH AND EQUIVALENTS Company checking account Company's regular savings accoun Coins and currency on hand Compensating balance for bank loan due in 3 years Savings account for future plant expansion US Treasury Bills- 2 month maturity US Treasury Bills- due in 1 year PETTY CASH Francis Co. set up a $300 petty cash fund on February 1 The following receipts were in the petty cash drawer on February 28 10,000 200,000 10 points Company checking account Company's regular savings accoun Coins and currency on hand Compensating balance for bank loan due in 3 years Savings account for future plant expansion US Treasury Bills- 2 month maturity US Treasury Bills- due in 1 year #2 Date 3 journal entries Account Title OTHER Debit CLASSIFICATION OF OTHER ITEMS Credit Supplies purchased and used Postage expense IOU from employees M iscella neous expense Balance of cash in petty cash drawer on February 28 Petty cash fund increased to $500 on March 1 Prepare the journal entries to establish the petty cash fund replenish the petty cash fund increase the petty cash fund 175