Below is a list of items . classify each one into the following balance sheet categories. Indicate the proper classification with the appropriate letters from the list provided:

1. Cash B. Current restricted cash C. Receivables

D. Other E. Available for Sale securities. F. Short term investment.

G. Trading Securities H. Long term investments- Restricted cash

1-A $100,000 compensating balance in out checking account required at the bank to support a current line of credit.

2- overdrawn checking account balance

3-$450,000 balance in Money Market Funds against which we can issue checks

4- $1,500,000 of deposits in a foreign bank account which cannot be transferred or used until fifteen months.

5-$250 kept in a cash drawer to pay small incidental expense each month.

6-$3,000 cash advanced to the boss for personal use.