Whitney R.V.’s Inc. has invested its excess cash in the following instruments during December 2008:
Certificate of deposit, due Jan. 31, 2009 .......... $100,000
Certificate of deposit, due May 31, 2009 ........... 150,000
Investment in City of Portland bonds, due June 30, 2009 .... 110,000
Investment in Sheetz Inc. stock .............. 125,000
A money market fund ................. 225,000
90-day Treasury bills ................. 125,000
Treasury note, due December 2009 ............. 200,000

Required
A. What should be included in cash equivalents at year-end 2008?
B. Where should the amount of cash equivalents be disclosed?