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Which of the following statements regarding restricted amounts of cash is CORRECT? O The Cash balance includes amounts that are restricted. O The minimum balance,

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Which of the following statements regarding restricted amounts of cash is CORRECT? O The Cash balance includes amounts that are restricted. O The minimum balance, under a compensating balance agreement, is the same as cash e None of the Cash balance is restricted in any way. O Restricted amounts of cash need to be separately disclosed as such on the statement of stockholders' equity

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