Samsa Co. had the balances shown below as of December 31st. Circle those items that should be included in their cash and cash equivalents (C&CE) and, from that, determine the amount of C&CE that Samsa should report. For any items not included in C&CE, indicate how it would more appropriately be reported. (a) $ 1,000 in a three-month CD from Fortham Savings Bank (b) $ 500 cash advance to an employee for entertaining customers (c) -$ 345 petty cash checking account balance at Seaside Credit Union (d) $ 1,000 in currency and coins to make change for customers (e) $ 2,322 checking account balance at Fifth National Bank (f) $20,000 savings account balance at Fifth National Bank (g) $ 9,388 mutual fund balance with check-writing privileges (h) $30,000 treasury bill, purchased August 15th and maturing February 15th