If a note to the company's financial statements shows the amount of cash separately from the amount of cash equivalents, then 

a. All cash and cash equivalents should be considered to be non operating assets 

b. All cash and cash equivalents should be considered to be operating assets

c. Cash equivalents should be considered to be operating assets and cash should be non operating assets

d. Cash equivalents should be considered to be non operating assets and cash should be operating assets