Indicate whether each of the following items should be considered 'cash,' 'cash equivalent, or 'not cash' for the purpose of preparing the statement of cash flows. a) Six month Guaranteed Investment Certificate purchased five months ago. Cash Equivalent b) Foreign currency account at the local bank. Cash Equivalent c) Designated bank account with cash held for retirement of 10-year bond. Not Cash d) IOU from sales manager, to be repaid in one month. Cash e) 30-day Guaranteed Investment Certificate. Cash Equivalent Amounts maintained in cash registers for making change (floats). Cash