Tropical Inc. is preparing its December 31 financial statements, and it must determine the proper balance sheet classification of financial statement items. Complete the table as follows: 1. Indicate whether each amount would be classified as cash. 2. Indicate an alternative classification if the amount is excluded from cash. Financial Statement Item Include in Cash Amount Classification 1. Coins and currency, $1,000. 2. Checks received from customers, $12,000. 3. Certificates of deposit (CDs), $16,000, 6-month term. 4. Petty cash fund, $800. 5. Postage stamps, $120. 6. First Star checking account balance, $42,000. 7. Postdated check from customer, $200. 8. Money order from customer, $300. 9. Cash in savings account, $20,000. 10. Bank draft from customer, $800. 11. Investment in commercial paper, 30-day term, $160. 12. Utility deposit to a utilities company (refundable), $100. 13. Certified check from customer, $2,000. 14. NSF (non-sufficient fund) check from R.Roe, $400. 15. Cash advance to company executive, collectible upon demand, $40,000. 16. Hometown Credit Union, checking account, overdraft, $4,000. 17. Travel advances to employees, $240. 18. Cashier's check, $500