Below is a list of items. Classify each into one of the following balance sheet categories:

a$.$ Cash

b$.$ Receivables

c$.$ Short$-$term investments

d$.$ other

$1.$ Compensating balances held in long$-$term borrowing arrangements

$2.$ savings account

$3.$ Trust fund

$4.$ Checking account

$5.$ Postage stamps

$6.$ Treasury bills maturing in six months

$7.$ Post$-$dated checks from customers

$8.$ Certificate of deposit maturing in five years

$9.$ Common stock of another company $($to be sold by December $21,$ this year$)$

$10.$ Change fund