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Which of the following would be classified as current asset at December 31, 2022? Cash restricted for payment of long-term contingent liabilities. Cash balances of

Which of the following would be classified as current asset at December 31, 2022?

Cash restricted for payment of long-term contingent liabilities.

Cash balances of all checking accounts, regardless of positive or negative balances.

Cash equivalents.

Cash restricted for plant expansion in 2025.

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