E9-1. Restricted Cash and Compensating Balances. Eaves Elevators Incorporated provided the following infor- mation regarding restrictions placed on its use of cash: Purpose of the Restriction Amount of Cash Type of Restriction $128,500 Legally restricted 391,450 Legally restricted 75,875 Not legally restricted Compensating balance Compensating balance Insurance obligations Type of Debt Short term Long term Short term In addition to these balances, Eaves had $595,825 of unrestricted cash at the end of the year. Prepare the relevant asset sections to be reported on Eaves' balance sheet at the end of the year