With regard restricted cash, all the following statement are correct except It is a cash set aside for a particular purpose. OB. It is classified as bank overdraft. If it is not material companies do not separate them from cash in the financial statements, OD When it is material in amount companies separate restricted cash from regular cash. The due from factor account is classified as: O A Equity OB Revenue OC Asset OD Liability If receivable sold with no recourse the factor financing charge is considered as: O Loss O e Interest expense O Due from factor on. Interest revenue