On December 31, 2019, Wag Kang Aayaw Company's cash and cash equivalents account balance per I Manager's Checks Traveler's Checks Treasury Note Treasury shares, purchased on 12-1-19 to reissued on 3-1-20 Escrow Deposit Bank Draft Postal Money Orders Demand Deposit Treasury Bills, purchased 12-16-19 due 3-15-20 160-day Treasury bill Time Deposit - PCIB, one-year. Due 3-31-20 Time Deposit - PNB - 90 days Time Deposit - BPI - 120 days Money Market Instrument - Due 2-28-20 Money Market Instrument - Due 6-1-20 Cash in Bank - Metrobank, which includes a compensating balance of 50,000 for short-term borrowing arrangement. The compensating balance is not legally restricted as to w Cash in Bank - Metrobank Cash in Bank - Firstbank, which includes a compensating balance of 50,000 for short-term borrowing arrangement. The compensating balance is legally restricted as to withd Cash in Bank - Secondbank Cash in Bank - Secondbank Cash in Bank - Seatacbank, which which includes a compensating balance of 50,000 for short-term borrowing arrangement. The compensating balance is legally restricted as to withd Cash in Bank - Seabank, which includes a compensating balance of P40,000 for short-term borrowing arrangements Petty Cash Fund, which includes an unreplenished voucher for P4,000 Payroll Fund Travel Fund Interest Fund Tax Fund Sinking Fund Preferred Redumption Fund Contingent Fund Insurance Fund Fund for acquisition of PPE expected to be disbursed in 2020 IOU from Officers Customer's Postdated Checks Customer's Checks returned by bank marked "NSF" Redeemable preferred shares - acquired 3 months to maturity date Unused Credit Line Revolving Fund Visa Card-Credit Limit TOTAL Requirement: 1. Compute the cash and cash equivalents that shows in the statement of financial positio 2. What is the proper classification those which are excluded from cash and cash equivale