71. Internal control systems are: A. Developed by the Securities and Exchange Commission for public companies. B. Developed by the Small Business Administration for non-public companies. C. Developed by the Internal Revenue Service for all U.S. companies. D. Required by Sarbanes-Oxley (SOX) to be documented and certified if the company's stock is traded on an exchange. E. Required only if a company plans to engage in interstate commerce 72. Cash, not including cash equivalents, includes: A. Postage stamps. B. Coins, currency, and checking accounts. C. IOUS. D. Two-year certificates of deposit. E. Money market funds. 74. Cash equivalents: A. Include savings accounts. B. Include checking accounts. C. Are short-term investments sufficiently close to their maturity date that their value is not sensitive to interest rate changes. D. Include time deposits. E. Have no immediate value. 76. The following information is available for Holland Company at December 31: Mute market for $ 2,790 Cenifica el deposit in one of you SI5.000 Patches from $1,475 Cashish some 522,431 NSF checkstromed by S 650 Cashi poy S200 Teventy $ 18 US Twy purchased on The 15 and $10,000 February 28 of following year Based on this information, Holland Company should report Cash and Cash Equivalents on December 31 of: A. $35,421 B. $50,421 C. $37,546 D. S36,246 E. $40,439