Liquid Industries defines cash and cash equivalents as cash and time certificates of deposit whose original maturity date is less

than ninety days. When preparing their financial statements, Liquid Industries would most likely present this policy in the:

A$.$ Summary of Significant Accounting Polices.

B$.$ Notes to the financial statements other than the Summary of Significant Accounting Policies.

C$.$ Face of the Statement of Cash Flows.

D$.$ Supplemental Schedule of Non$-$Cash Investing and Financing Activities.