The following is a list of items that may or may not be included in the cash and cash equivalents total on the balance sheet: Cash in checking account Petty cash on hand Shares of Coca-Cola common stock Certificate of deposit maturing in 45 days Certificate of deposit that matures in 120 days One-month Treasury bills Undeposited check from a customer A customer's check returned by the bank and marked NSF For each of the stated items, indicate whether the item should be included or excluded from the Cash and Cash Equivalents total