S Kimmel, Financial Accounting, 8e Help | System Announcements Practice Question 44 Which statement correctly describes the reporting of cash? O Cash can be combined with cash equivalents if it is restricted. O Cash is listed first in the current assets section of the balance sheet. The petty cash fund is a cash equivalent. 0 Restricted cash funds cannot be reported as a current asset. Click if you would like to Show Work for this question: Open Show Work