Current Attempt in Progress A first-year co-op student is trying to determine the amount of cash and cash equivalents that should be reported on a company's statement of financial position. The following information was provided to the student at year end:

1. Cash on hand in the cash registers totals $3,040.

2. The balance in the commercial bank savings account is $54,100 and in the commercial bank chequing account, $23,000. The company also has a U.S. bank account, which contains the equivalent of $24,000 Canadian at year end.

3. Amounts due from employees (travel advances) total $7,900.

4. Trading investments held by the company include $23,000 in a term deposit maturing in 120 days, a Government of Canada bond for $50,000 that falls due in 30 days, and $32,000 in shares of Loblaw Companies Limited.

5. The company has $1,140 of NSF cheques from customers that were returned by the bank. NSF fees charged by the bank for processing these cheques totalled $55.

(a) Determine which items listed above would be considered to be cash and which would be considered to be cash equivalents. (Choose Not Applicable if there is no answer for space provided. If an item amount is neither cash nor cash equivalent leave spaces blank