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.

(and please also explains No. 5, 10, 14, 15, 16 in details. Thank you)

Financial Statement Item Include in Cash Amount Classification 1. Coins and currency, $1,000. 1000 Cash 2. Checks received from customers. $12.000 12000 Cash 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. Accounts Receivable Accounts Payable 7. Postdated check from customer, $200. Cash 8. Money order from customer, $300. Cash Equivalent 9. Cash in savings account, $20,000. Other Receivable 10. Bank draft from customer, $800. Prepaid Expense 11. Investment in commercial paper, 30-day term, $160. Refundable Deposit (current asset) 12. Utility deposit to a utilities company (refundable), $100. Refundable Deposit (current liability) 13. Certified check from customer, $2,000. Short-Term Investment 14. NSF (non-sufficient fund) check from R. Roe, $400. Note Receivable Restricted Cash 15. Cash advance to company executive, collectible upon demand, $40,000. N/A 16. Hometown Credit Union, checking account, overdraft, $4,000. 17. Travel advances to employees, $240. 18. Cashier's check, $500