Required: Match how each of the following items is reported in a complete set of financial statements, including the accompanying notes. (In one or more cases, the item may not appear in the financial statements.) A Items a. Cash equivalents b. Cash in a special fund being accumulated as legally required for the purpose of retiring a specific long-term liability c Compensating balances. d. The amount by which the current market value of securities exceeds their cost. e The Allowance for Doubtful Accounts The accounts receivable turnover rate. g. Realized gains and losses on investments sold during the period. Proceeds from converting cash equivalents into cash Proceeds from converting investments in marketable secunties into cash. Reporting Cash receipts under investing activities in cash flow statement Investments and Restricted Funds Combined with cash on the Balance Sheet, with a footnote Unrealized holding gain (or loss) on investments under Stockholders'! Contra-asset reduced from accounts receivable Does not appear in financial statements or notes Nonoperating activities under multi-step income statement Nonoperating activities under multi-step income statement