Problem 2 Your audit client, ABC Co., purchased U.S. Treasury notes 5 years ago, which are now three months away from maturity. ABC Co. has asked you whether it is appropriate to reclassify these notes into the current assets category of its balance sheet, as cash equivalents. a. Provide a response to your client, including Codification references b. Describe the approach that you followed in locating the relevant guidance referenced in part a