E 7-3 FASB codification research O7-2, OT-6, OT-7 Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. Required: Indicate the specific seven-digit Codification citation (XXX-XX;XX) for each of the following items: 1. Accounts receivables from related parties should be shown separately from trade receivables 2. The definition of cash equivalents (Hint: See Statement of Cash Flows.) 3. The requirement to value notes exchanged for cash at the cash proceeds 4. The two conditions that must be met to accrue a loss on an accounts receivable