Which of the following is the correct accounting under GAAP for cash?

a. Cash cannot be combined with cash equivalents.

b. Demand deposits are not included as cash.

c. Cash equivalents are short-term, highly liquid investments that can be converted into known amounts of cash and are so near maturity that their market value is not generally sensitive to interest rate changes.

d. Cash on hand is not reported on the statement of financial position as Cash.