Which of the following is not true with respect to the reporting of cash? (a) Standard setters are considering whether cash equivalents should be reported separately as short-term investments in the future, rather than combined with cash. (6) Compensating balances are minimum cash balances required by the bank. (c) Restricted cash can be either a current or a non-current asset depending on when it is expected to be used. (d) Cash overdrafts are reported as contra-assets