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Instead of reporting the cash balance as an asset on the balance sheet, Highland Dollar Stores reported their cash balance as a liability on the

Instead of reporting the cash balance as an asset on the balance sheet, Highland Dollar
Stores reported their cash balance as a liability on the balance sheet. What would cause them
to do this?
They have a higher accounts payable balance than their accounts receivable
balance.
They have a net negative cash balance.
They have higher liabilities than stockholders' equity.
They have more noncurrent assets than current assets.
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