In the balance sheet and income statement which are considered temporary investments?

$$

Orange and Comparative Balar December Assets Current Assets: Cash Accounts receivable (net) Inventory Prepaid expenses Total current assets Property, plant and equipment (net) Intangible assets Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Wages payable Total current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and stockholders' equity 2023 60,500 68,200 114,900 25 300 268,900 250,500 145 ooo $664,400 66,200 16 500 82,700 105,000 200,000 276 700 $664.400 Orange and Blue Co Comparative Income Statement For the Year Ended December 31 Sales revenue Cost of goods sold Gross profit margin Selling and administrative expenses Income from operations Other revenue and expense Interest expense 2023 $445,200 178 080 267,120 90 400 176,720 5 820 2022 $38,400 58,000 105,400 22 ooo 223,800 210,600 145 ooo $579,400 72,700 25 ooo 97 ,700 150,000 175,000 156 700 $579,400 2022 $425,400 178 600 246,800 84 200 162,600 9 600