Current Attempt in Progress Sunland 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 Sunland $64,390 13,940 29.530 19,270 430 84.600 4.700 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" Items Financial Statement Account 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