I would appreciate if you could please state whether the following are cash, cash equivalent, restricted cash, or not applicable:

1. Cash on hand in the cash registers totals $3,100.

2. The balance in the commercial bank savings account is $58,900 and in the commercial bank chequing account, $27,000. The company also has a U.S. bank account, which contains the equivalent of $24,000 Canadian at year end.

3. A special bank account holds $150,000 in cash that is restricted for equipment replacement.

4. Amounts due from employees (travel advances) total $12,000.

5. (i) Trading investments held by the company include $32,000 in a term deposit maturing in 120 days. 5.

(ii) A Government of Canada bond for $75,000 that falls due in 30 days, and $40,000 in shares of Shoppers Drug Mart.

6. The company has a supply of unused postage stamps totalling $150.

7. The company has $1,750 of NSF cheques from customers that were returned by the bank. NSF fees charged by the bank for processing these cheques totalled $80.

8. The company keeps $5,000 as a compensating balance with respect to a long-term loan in a special account.