Last year the company had invested in 60 day T bills which matured during this year. The 60 day T Bills in question are listed in the Opening Balance of Cash Equivalents in the T Accounts. The year opened with a balance presented as Restricted Cash, the opening balance to that T account. 10 of this amount was released from restrictions and reclassified as in the CASH account. Last year the company had invested in 60 day T bills which matured during this year. The 60 day T Bills in question are listed in the Opening Balance of Cash Equivalents in the T Accounts. The year opened with a balance presented as Restricted Cash, the opening balance to that T account. 10 of this amount was released from restrictions and reclassified as in the CASH account