For each of the following, identify whether or not the amount should be included or excluded in the balance sheet line, "Cash and cash equivalents" as at the company's June 30 year end.

 

						Included/ Excluded
a.		Cash in five cash registers		$1,000		select an option  ExcludedIncluded
b.		Cheque received, post-dated for July 5		250		select an option  ExcludedIncluded
c.		$US bank account ($CAD equivalent)		10,000		select an option  ExcludedIncluded
d.		30-day GIC (Guaranteed Investment Certificate)		60,000		select an option  ExcludedIncluded
e.		Cheque returned NSF		2,000		select an option  ExcludedIncluded
f.		Income tax refund due, not yet received		2,800		select an option  ExcludedIncluded
g.		Savings account at First Imperial Bank		95,000		select an option  ExcludedIncluded
h.		Investment in shares intended to be held long-term		35,000		select an option  ExcludedIncluded
i.		Term deposit due in nine months		4,000		select an option  ExcludedIncluded
j.		Chequing account at First Imperial Bank		42,990		select an option  ExcludedIncluded
k.		Petty cash fund		300		select an option  ExcludedIncluded