Mr. Fran Finalize, office managing partner of Finalize & Associates Inc. has asked you to research the following question: Are there any circumstances when cash and cash equivalents held by a client might not be included in Current Assets? Hint look up ASC 954-210-45. Fran has asked you to write a memo that she will share with the firm's client who needs the correct answer to this question within a few days. REQUIRED Write a memo with your answer addressed to Ms. Fran Finalize. Make sure to include the circumstances when cash and cash equivalent held by the client might not be listed as a current asset in the client's balance sheet. You must support your answer by clearly referencing the appropriate ASC. Your memo must be in good form, concise, contain no technical writing errors (i.e., correct spelling, good sentence structure, and good grammar) and written clearly. You should not merely copy and paste from the ASC. Fran will reject your memo if you fail to reference the appropriate ASC. Memos should be no longer than 200 words.