If a note to the company's financial statements shows the amount of cash separately from the amount of cash equivalents, then

a$.$ All cash and cash equivalents should be considered to be non operating assets

b$.$ All cash and cash equivalents should be considered to be operating assets

c$.$ Cash equivalents should be considered to be operating assets and cash should be non operating assets

d$.$ Cash equivalents should be considered to be non operating assets and cash should be operating assets