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Central Perk has the following assets at its fiscal year end. Which of them would not be included in cash and cash equivalents on Central

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Central Perk has the following assets at its fiscal year end. Which of them would not be included in cash and cash equivalents on Central Perk's balance sheet? Checking account of US dollars in New York Investment in the common stock of Folgers Coffee, which Central Perk intends to sell in one month Checking account of Euros in Paris Treasury bill that was issued one month ago and matures in another month

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