ROK Company is required to maintain a minimum balance of $$20,000$ at all times in their checking account as security for a six month bank loan. Where should ROK company report this $$20,000$ on their balance sheet?

As a seperate line among "Cash and Cash Equivalents" under Current Assets.

Combined with "Cash and Cash Equivalents" under Current Assets.

In the Long Term Investment section entitled: "Cash on deposit maintained as compensating balance".

All of the above are acceptable reporting methods.