Which of the following assets would you classify as quick assets for purposes of calculating the quick ratio? Explain your reasoning.

a. Prepaid rent

b. Account receivable due to be paid in 16 months

c. Current portion of a long-term note receivable

d. Delivery truck

e. Investment certificate maturing in 12 months

f. Dividends receivable g. Inventory of gold bars h. Income taxes receivable i. Accounts receivable 

j. Inventory of gravel 

k. Post-dated cheques—the cheques can be cash 45 days after the year-end 

l. Shares in TransAlta Corporation 

m. Term deposit maturing in one month

n. Shares in a privately owned corporation