What is the correct answer for this problem?

On October 31. 2012. Sam company had cash account at three different banks. One account balance is segregated solely for a November 15. 2012 payment into a bond sinking fund. A second account. used from branch operations. is overdrawn. The third account. used for regular corporate operations, has a positive balance. How should these accounts be reported In Sam's October 31. 2012 classified statement of nancial position? a. The segregated account should be reported as a non-current asset. the regular account should be reported as a current asset. and the overdraft should be reported as a current liability. b. The segregated account should be reported as non-current asset, and the regular account should be reported as a current asset. net of the overdraft. c. The segregated and regular accounts should be reported as current assets. and the overdraft should be reported as a current liability. d. The segregated and regular accounts should be reported as current assets. net of the overdraft