Listed below are various items:

Coins & Currency on hand $6,200

Cashiers Checks $3,900

Postdated Checks $495

Commercial Paper with a 60-day maturity $3,300

Certificates of Deposit with a 120-day maturity $13,500

Overdraft in checking account at different bank from regular bank ($303)

Compensating Balance-Restricted Cash $18,000

Bond Sinking Fund $25,000

U.S. Treasury Bills with 30-day maturity $12,910

Postage Stamps $279

Petty Cash $551

Directions:

a) Next to each item, classify if it's cash, a cash equivalent, or something else. (This is necessary to earn partial credit if the final answer is incorrect)

b) Compute the cash and cash equivalents balance for this company.