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Good day! I have a few questions regarding our accounting homework. In identifying cash and cash equivalents, 1. Where is escrow deposit classified? 2. How

Good day! I have a few questions regarding our accounting homework. In identifying cash and cash equivalents,

1. Where is escrow deposit classified?

2. How about sinking fund related bonds that will be settled on March 31, 2022? Is it a cash, cash equivalents or just current asset and should be excluded?

(Note: The reporting date is December 31, 2021)

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