Cash equivalents: A. Are short-term, highly liquid investments B. Include 6-month CDs C. Include checking accounts D. Are recorded in petty cash E. Include money orders E. Include money orders An income statement account that is used to record cash overages and cash shortages arising from omitted petty cash receipts and from errors in making change is titled the: A. Cash Lost account B. Bank Reconciliation account C. Petty Cash account D. Cash Over and Short account E. Cash Receivable account