Tom runs a company that can produce a number of hazards. They are required to keep cash in an account to cover the repair of any damages their work may cause and to pay out any lawsuits they incur. How should Tom's company report these funds on their balance sheet? O It should be reported separately as cash equivalents. O It should be reported separately as restricted cash. O It should be reported separately as short-term investments. It should be reported separately as non-restricted funds