Listed below are ten items that may be found on a balance sheet.
Required:
Indicate with yes or no whether each of the items should be included in the cash balance presented on the balance sheet. Also indicate the normal balance sheet treatment for those items not included as cash.

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Include in Cash Balance Classification of Items Excluded Item NSF checks Savings account Compensating balance Postdated checks OUs Cash on hand Cash in sinking fund Travel advance Bank draft Prepaid debit card