Cullumber Enterprises Inc. has the following account balances at December 31, 2022: Cash in bank savings account Cash on hand Cash refund due re: overpayment of income tax Chequing account balance Postdated cheques from Yu Corporation Guaranteed investment certificate (180 days to maturity) Credit card balance owed by Cullumber $87.680 19,040 40,240 26,240 600 115,200 6,400 In which financial statement(s) and in what account should the items not included in (a) be reported? For items which are included in (a) put "Not Applicable Financial Statement Account Items > Cash in bank savings account Cash on hand Cash refund due re: overpayment of income tax Chequing account balance > > Postdated cheques from Yu Corporation Guaranteed investment certificate (180 days to maturity) Credit card balance