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Item No Required: Indicate with Yes or No whether each of the items should be included in the cash balance presented on the balance sheet.

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Item No Required: Indicate with Yes or No whether each of the items should be included in the cash balance presented on the balance sheet. Also, indicate the normal balance sheet treatment for each item in the "Classification of Items" column. (If "Yes" is selected for the "Included in Cash Balance" column, choose "Cash" as the choice in the "Classification of Items cotumn.) Included in Classification Cash Balance of Items NSF checks Savings account Compensating balance Postdated checks 10US Cash on hand Cash in sinking fund Travel advance Bank draft Prepaid debit card Checking account Money market account Bank overdraft Certificate of deposit

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