Label the following accounts as one of these and only use each answer once:

a. Cash c. Short-Term Investments e. Accounts Payable

b. Cash Equivalent d. Accounts Receivable f. Current Liability

_____ Petty cash funds and change funds

_____ Bank overdraft (from a separate account at a separate bank)

_____ Certificates of deposit (CDs) due in 120 days

_____ Commercial Paper due in 60 days