Monroe Enterprises is in possession of the following items as of December 31, 2020. Using the following legend, indicate how each of the items should be reported on Mozart's December 31, 2020 balance sheet. You may assume that Monroe defines cash equivalents based on original maturity.

1. Cash & cash equivalents
2. Short-term investments
3. Current asset other than cash & cash equivalents or short-term investments
4. Non-current asset
5. Current liability

Account

Balance Sheet Classification

Checking account balance at Franklin National Bank.

Compensating balance maintained at Bank of Burr; maintained in order to ensure future credit availability.

Overdraft in account at Madison Mutual Savings and Loan, where Monroe has no other accounts.

Post-dated check received from customer.

NSF check from customer returned by Franklin National Bank.

Sinking fund account at Franklin National bank; established to set aside funds for the retirement of bonds coming due in 2025.

Certified check received from customer.

4-week US Treasury bill

26-week US Treasury bill

90-day Certificate of Deposit