For each of the following, identify whether or not the amount should be included or excluded in the bal ance sheet line, "C anl anderh. equivalents" as at the company's June 30 year end. d. 30 day GIC (Guaranteed Investment Certificate) 60,000 e. Cheque returned NSF f. Income tax refund due, not yet received. 2.800 B. Sarvings account at First Imperial Bank: 95,000 h. Investment in shares intended to be held long-term 35,000 1. Term deposit due in nine months 4.000 j. Chequing account at First imperial Bank 42,990 k1 Pettycashfund