Identification (1 point each) 1. Below is a list of items. Classify each into one of the balance sheet categories. a. b. e. Cash Receivables Liabilities c. d. Short-term investments Long-term investments 1. Money Market Fund account. 2. U.S. Treasury Bond maturing in six months. 3. Bank overdraft in a bank in which there are no other company accounts. 4. Restricted cash balances held in long-term borrowing arrangements.. 5. Certificate of deposit with an original maturity of 60 days