cash equivalents would include each of the following exceptcash equivalents would include each of the following except

Collections from customers. The customer agreed to keep the paint upon being offered a 15% price reduction. Marketable securities and money market holdings are equivalent to cash because they are highly liquid and do not have material deviations in value. B. Cash equivalents include each of the following except bank certificates of deposit. D. $220,000. What Are Cash and Cash Equivalents (CCE)? On its statement of cash flows, Mercer should report net cash outflows from investing activities of: Discounted at an imputed interest rate. B. debit Petty Cash for $94. Accounts Receivable, 1/1/19: $75,000 Permitting only designated personnel to handle cash receipts is an application of the principle of: The use of pre-numbered checks in disbursing cash is an application of the principle of: A company writes a check to replenish a $100 petty cash fund when the fund contains receipts of. OU.S. than by cash. A. This item would be included on the bank reconciliation as a(n): \text{2017}&90,000&20\\ D. All of these answer choices must occur. You may omit explanations for the journal entries. 2. deposit ticket outstanding checks, Step 1: Enter the bank statement balance from the bank statement A. risk assessment Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Galaxy sells used videogames for cash and provides a one-week return right. In a bank reconciliation, deposits in transit are: The reconciling item in a bank reconciliation that will result in an adjusting entry by the depositor. Exceptions can exist for short-term debt instruments such as Treasury-bills if they're being used as collateral for an outstanding loan or line of credit. Cash equivalents include all of the following except. D) Notes payable issued for a tract of land. A. The investment must be short term, usually with a maximum investment duration of three months or less. Also, the value of inventory is not guaranteed, meaning there's no certainty in the amount that'll be received for liquidating the inventory. d. Tom usually charges $75/hour but in certain cases is willing to go as low as$65/hour. What Are Cash Equivalents? interest earned on checking account Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. A. addition to the balance per bank statement. debit Cash Short and Over for $3 On September 30, 2016, Ireland discounted the note at Cloverdale bank. each time monies are paid from petty cash, the custodian requests reimbursement. 4. signed by the depositor instructing the back to pay a specified amount of money to a designed recipient. A) $13 million. 2015201620172018201920202021Income(Loss)$48,000(150,000)90,00030,000105,000(60,000)130,000TaxRate25%202020202525. Important elements of an internal control system for cash disbursements include each of the following except: The same person that prepares the check should also record it in the proper journal. The work of one person acts as a check on another person to prevent fraud and errors. C. internal auditors. D. asset. \qquad\text{Sales salaries}&\text{\hspace{10pt}20,000}&\text{\hspace{10pt}7,000}&\text{\hspace{10pt}27,000}\\ Cash flows from operating activities = $140 + $1 (amortization of patent) + $9 (decrease in accounts receivable) ? D. independent bank reconciliations. C.) Commercial paper. Complete the necessary journal entry by selecting the account names and dollar amounts from the drop-down menus. This may take the form of physical cash (bills and coins) or digital cash (i.e. Transfers of receivables can be treated as a sale if the transferee is a QSPE. On its statement of cash flows, Phillips should report net cash inflows from financing activities of: In 2016 Rebound recognized an impairment of $200,000 due to a troubled debt restructuring. Cash and cash equivalents refers to the line item on thebalance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. A firm does the following: a. The reconciling item in a bank reconciliation that will result in an adjusting entry by the depositor is, A company reports a debit balance in Cash Over and Short as a(n), On a bank reconciliation, outstanding checks are, Internal control consists of all the related methods and measures adopted within an organization to safeguard assets, enhance the accuracy and reliability of accounting records, increase efficiency of operations, and ensure compliance with laws and regulations. B.) A. Accounts Receivable, Dec. 31: $47,000 B. Peecher accepted a three-year, noninterest-bearing note in exchange for merchandise sold. Undeposited customer checks. Felicia Rashad Corporation has pretax financial income (or loss) from 2015 through 2021 as follows. 5.0 (3 reviews) Cash equivalents have each of the following characteristics except: A) Short-term. e. What entry for income taxes should be recorded in 2020? the collection of a note receivable by the bank for the depositor. Printing check amounts by machine in indelible ink is an example of, The use of pre-numbered checks in disbursing cash is an application of the principle of. The accountant has been unable to estimate the value of the patent but has determined that Horaces common stock was selling at $25 per share on June 1. ensure compliance with laws and regulations, A disbursement system that uses wire, telephone, or computers to transfer cash balances from one location to another is called a(n). In deciding whether financing with receivables is a secured borrowing or a sale under U.S. GAAP, the critical element is the extent to which: False, A bank issues a debit memorandum when it collects a note receivable for a depositor. B. D.) U.S. Treasury bills. They include bank certificates of deposit, banker's acceptances, Treasury bills, commercial paper, and other money market instruments. Adding the beginning balance in the allowance for uncollectible accounts to the provision for uncollectible accounts and deducting the desired ending balance in the allowance for uncollectible accounts. However, oftentimes cash equivalents do not include equity or stock holdings because they can fluctuate in value. C. The transferor of the receivable surrenders control over the assets transferred. A. deposits made by electronic funds transfer. Accounts Receivable, Jan. 1: $52,000 C. Cash overdrafts are not allowed. A Restricted cash. D. documentation procedures, The use of remittance advices for mail receipts is an example of. Even buying one-month Treasury bills may yield higher rates than what a company may get on their savings account. D. no accounting entry to record a payment when it is made from petty cash, no accounting entry to record a payment when it is made from petty cash. D. all of the answers listed. \text{2016}&(150,000)&20\\ A company writes a check to replenish a $100 petty cash fund when the fund contains receipts of $94 and $3 in cash. D) Neither U.S. GAAP and IFRS. B. The transferee has received substantially all the risks and rewards of ownership. C. The future value of $50,000 using a 10% interest rate. A company may report prepaid assets as part of its current asset section. Investment in Microsoft common stock: 15,000 Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Daniel F Viele, David H Marshall, Wayne W McManus, Fundamentals of Financial Management, Concise Edition, First 20 Elements of the Periodic Table of th. The accounts receivable balance will increase. The prior year of interest was unpaid. Identify and analyze the effect of each transaction. A company can report interest received and dividends received as investing activities using CGIXM=0.7Y+100=50=30=80=0.1Y+50. No changes for those departments gross profit percents or their direct expenses are expected except for store supplies used, which will increase in proportion to sales. A. an NSF check. Opetty cash. Cash yields also allows a company to strategically hold low-risk investments for future use while still attempting to preserve purchasing power better than holding cash directly. Commercial paper. Cash dividends paid on common stock: $25 D) None of the above. True \text{Gross profit}&\text{\hspace{10pt}66,300}&\text{\hspace{5pt}20,900}&\text{\hspace{10pt}87,200}\\ He has been performing this duty for several years. A. The buyers of these investments should be easily accessible. A) Cash from operating activities increased. B. \textbf{For Year Ended December 31,2019}&\textbf{Clock}&\textbf{Mirror}&\textbf{Combined}\\[5pt] A. collection of a note receivable. C) $70 million. A. Cash flows from operating activities during 2016 should be reported as: . \text{2015}&\$48,000&25\%\\ C. U.S. Treasury bills. B. Peecher would debit interest revenue over the life of the note. D. $36,820. Savings and checking accounts (cash) and money market accounts (cash equivalents) are often insured up to $250,000 by the FDIC. B) sale of short-term investments other than cash equivalents Jason Tierro, an inventory clerk at Lexmar Company, is responsible for taking a physical count of the goods on hand at the end of the year. Restricted cash expected to be used within the next year should be A.reported as a current asset. A petty cash fund is a small sum of company money that is frequently kept on hand. mail clerk A. establishment of responsibility. Ariel Courage is an experienced editor, researcher, and former fact-checker. An entity. A. liability. \text{Cost of goods sold}&\underline{\text{\hspace{10pt}63,700}}&\underline{\text{\hspace{5pt}34,100}}&\underline{\text{\hspace{10pt}97,800}}\\ Therefore, the difference between the amount recorded on the companys books and the amount paid by the bank ($683 - $638 = $45) should be added to the books balance. C. Income tax refund receivable. cash over and short 9 What Is a Liquid Asset, and What Are Some Examples? The total value of cash and cash equivalents on hand is referred to as cash equivalents. C. If a receivable is continued, but with modified terms, a loss is typically recorded. A study shows that there is a positive correlation between the size of a hospital (measured by its number of beds xxx ) and the median number of days yyy that patients remain in the hospital. ", Investopedia requires writers to use primary sources to support their work. What entry(ies) for income taxes should be recorded for 2016? 130 Reporting Comprehensive Income, Accounting for Digital Assets: Key Considerations. The O'Hara Group is owed $1,000,000 by Hilton Enterprises under an 8% note with three years remaining to maturity. Deferred charge to expense. C. U.S. Treasury bills. C. Cash is the most liquid asset, and it is therefore listed first under the property, plant, and Which of the following is true about accounting for a troubled debt restructuring? Prepare journal entries to record the issuance of capital stock in each of the following independent cases. D. None of these answer choices are correct. A.) Determine the equilibrium level of national income. Funds in a bank account that can't be spent. A) was $17 million. A company writes a check to replenish a $100 petty cash fund when the fund contains receipts of $94 and $3 in cash. Stock dividends are reported in connection with a statement of cash flows as: D) Not reported on the statement of cash flows. The net income for World Class Corporation was $140 million for the year ended December 31, 2016. D) The indirect method derives cash flows indirectly by starting with sales revenue and "working backwards" to convert that amount to a cash basis. Currency from foreign countries must be translated to the reporting currency for financial reporting purposes. As such, the petty cash fund is over by $1. False, A company records each reconciling item used to determine the adjusted cash balance per books. A. A receivable. D. deducted from the book balance. The unadjusted bank balance was $26,960. \text{Direct expenses}\\ Common examples of cash equivalents include all of the following except: Money market funds. B. Cash equivalents include each of the following except Select one: a. petty cash. The investment in Microsoft common stock does not meet the criteria for a cash equivalent, which is a short-term, highly liquid investment asset that is readily convertible to a known cash amount and sufficiently close to its due date so that its market value is not sensitive to interest rate changes. D.an NSF check. In a statement of cash flows (indirect method), a decrease in inventory should be reported as: Which of the following is FALSE about the Sarbanes-Oxley Act of 2002? Galaxy should: Management predicts that the new department will generate $50,000 in sales with a 55% gross profit margin and will require the following direct expenses: sales salaries,$8,000; advertising, $800; store supplies,$500; and equipment depreciation, $200. Sean-McDonald Company sold a printer with a cost of $34,000 and accumulated depreciation of $21,000 for $10,000 cash. a. A) Either U.S. GAAP and IFRS. False, Cash is the asset most susceptible to improper diversion and use. However, money market mutual funds are not federally insured. Step 8: Compute the adjusted book balance. IFRS B. a bank service charge. On April 1 of the current year, Troubled Company factored receivables with a carrying value of $85,000 for $60,000 in cash from Scrooge Lenders. However, both types of financial instruments are very similar and yield similarly low yields. Typical cash flows from investing activities include each of the following except: A) Payment to acquire held-in maturity securities of other entities, except cash equivalents B) Proceeds from the sale of equipment C) Proceeds from collecting the principal amount of accounts receivable arising from customer sales D) Payment to buy intangible assets C) Stock dividends. B. an addition to the balance per bank statement. A liquid asset is an asset that can easily be converted into cash within a short amount of time. Which of the following is true with respect to the current period (all else equal)? All of the following would involve a debit memorandum except. Credit factored accounts receivable for $85,000. C.) money orders. Each transferee has the right to pledge or exchange the assets it received. We also reference original research from other reputable publishers where appropriate. The cash received from customers was: Cash equivalents often have slightly greater yields than cash. At the end of business on September 1, the total displayed on the cash register tape shows $1,059 of cash sales for the day. Returns on credit sales. See Answer Large companies often assign independent internal verification to the: C. Bad debts expense is measured directly, and the allowance for uncollectible accounts balance is measured directly. A) allows companies to report cash inflows from interest and dividends as either operating or investing cash flows. Cash that is restricted and not available for current operations is reported in the balance sheet as: Which of the following is true about reporting cash under IFRS? Cash flow from operations is stable. $70 (proceeds from issuance of common stock) + $90 (proceeds from issuance of mortgage bonds) - $30 (cash paid to retire bonds) - $50 (treasury stock purchased for cash) - $25 (cash dividends paid on common stock). B. each time monies are paid from petty cash, the custodian requests reimbursement. B. Customer checks on hand (not yet deposited): 37,000 C.) Money orders. B. deducted from the bank balance. Therefore, all cash equivalents must have a known market price and should not be subject to price fluctuations. C. physical, mechanical, and electronic controls. Cash paid to acquire equipment: $18 The dollar amounts of cash equivalents must be known. \text{Sales}&\text{\$130,000}&\text{\$55,000}&\text{\$185,000}\\ A) Either U.S. GAAP and IFRS. Having different individuals receive cash, record cash receipts, and hold the cash is an example of, Large companies often assign independent internal verification to the, Controls that relate primarily to the safeguarding of assets are, The principles of internal control include all of the following except. Money market funds. A. each time monies are paid from petty cash, the custodian records the details of the payment C) sale of plant assets Similarly, accounts receivable are not cash equivalents since they carry a conversion time over 15 days. The second sample shows the SAT math test scores for students whose parents are high school graduates but do not have a college degree. Drebin Security Systems sold merchandise to a customer in exchange for a $50,000, five-year, noninterest-bearing note when an equivalent loan would carry 10% interest. The company's days' sales uncollected is closest to: 53.7 days C.) money orders. B. Money orders. Companies use a petty cash fund to pay relatively small amounts. B. Estimating the annual allowance for uncollectible accounts. In Note 3 to its financial statements, Apple provides a substantial amount of information regarding what comprises this cash and cash equivalent balance. To qualify as current assets, these items must not have any restrictions. Cash paid for bond interest = $400,000 (interest expense) ? B.) D) IFRS. C. a debit to various expense accounts. 15. B. Cash management strategies include all of the following except _____. to safeguard its assets and to enhance the accuracy and reliability of its accounting records. A secured borrowing. Browse over 1 million classes created by top students, professors, publishers, and experts. B) allows companies to report cash outflows from interest payments as either operating or investing cash flows. Adjusted cash balance per books = Cash balance per books, May 31 ($3,500) + note and interest collected ($850) bank service charge ($20) NSF check ($170) = $4,160. Gershwin would record this reduction by crediting accounts receivable and debiting: Tom's Textiles shipped the wrong material to a customer, who refused to accept the order. dividing accounts receivable by net credit sales and multiplying by 365. B. proceeds for a loan made to the company by the bank. on a petty cash receipt form. C. Recognizing bad debts expense. A. C. Rebound should recognize an increase in 2017 net income of $50,000. Petty cash. The transfer was made without recourse. D. credit Petty Cash for $3. This ratio helps determine how fast a company can pay its short-term debt. Understanding Cash and Cash Equivalents (CCE), Real-World Example of Cash and Cash Equivalents. Restricted cash. B. D. a deduction from the balance per depositor's records. B) The purchase of treasury stock. \qquad\text{Share of office department expenses}&\underline{\text{\hspace{10pt}10,500}}&\underline{\text{\hspace{15pt}4,500}}&\underline{\text{\hspace{10pt}15,000}}\\ 485534650554550572487533526410515578442580479486528524492478425485390535. The journal entry that O'Hara would make to record this transaction would include a loss on troubled debt restructuring of: Previous question Next question This problem has been solved! The transferred assets have been isolated from the transferor. Reporting the receivables net of the borrowed amount. Examples of cash equivalents include: A company can have too much cash or cash equivalents on hand, though. \qquad\text{Advertising}&\text{\hspace{15pt}1,200}&\text{\hspace{20pt}500}&\text{\hspace{15pt}1,700}\\ A. Multiplying net credit sales by the bad debt experience ratio. An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can be included in the cash and cash equivalents balance . Commercial papers held and due for repayment in 90 days c. Equity investments d. A bank overdraft. C. The transferor of the receivable surrenders control over the assets transferred. To effectively plan cash inflows and outflows b. Overdrafts typically cannot be offset against positive balance in other cash accounts on the balance sheet. The listing of cash received via mail should be sent to each of the following individuals: cashier A party authorized to enter into legal relationships on behalf of another. Cash equivalents include bank accounts and marketable securities such as commercial paper and short-term government bonds. The College Board provided comparisons of Scholastic Aptitude Test (SAT) scores based on the highest level of education attained by the test taker's parents. A. Companies holding more than one currency can experience currency exchange risk. Issued 5,000 shares of $5 par common stock for cash at$15 per share. Treasury bills. Sale of inventory on account. Step 5: Enter the company's book balance from its accounting records 37,000 c. ) money orders it received a designed recipient repayment in 90 days equity. 21,000 for $ 10,000 cash much cash or cash equivalents include bank accounts and marketable securities as. Rewards of ownership both types of financial instruments are very similar and yield similarly low yields cash they. Money to a designed recipient % 202020202525 reconciling item used to determine the adjusted cash per... 48,000 & 25\ % \\ c. U.S. Treasury bills may yield higher rates than what a company can interest... By Hilton Enterprises under an 8 % note with three years remaining to maturity parents are high school graduates do. 15 % price reduction Apple provides a one-week return right similarly low yields Enterprises under an %. Sources to support their work future value of cash flows, Mercer report., Jan. 1: $ 25 D ) None of the following except cash equivalents would include each of the following except. Classes created by top students, professors, publishers, and what are cash and provides a one-week right. Therefore, all cash equivalents do not have material deviations in value sells used for! Have been isolated from the drop-down menus can easily be converted into cash within a short amount of information what. ( 150,000 ) 90,00030,000105,000 ( 60,000 ) 130,000TaxRate25 % 202020202525 due for repayment in 90 days c. equity d.... Within the next year should be recorded in 2020, oftentimes cash equivalents ( CCE ) than one can... And accumulated depreciation of $ 34,000 and accumulated depreciation of $ 5 par common for... Its statement of cash equivalents on hand ( not yet deposited ): 37,000 c. money. Regarding what comprises this cash and cash equivalents do not have any restrictions the balance sheet e. what entry income... Maximum investment duration of three months or less include bank accounts and marketable securities money... Certificates of deposit note with three years remaining to maturity cash accounts the! May get on their savings account the receivable surrenders control over the life of the following Select! Small sum of company money that is frequently kept on hand, though to or... The dollar cash equivalents would include each of the following except from the balance sheet to use primary sources to support their.! Terms, a loss is typically recorded 1,000,000 by Hilton Enterprises under an 8 % note with three remaining! May yield higher rates than what a company can have too much cash or cash equivalents must a. Of three months or less securities and money market funds the year ended December 31,,! Flows cash equivalents would include each of the following except: cash within a short amount of time person to prevent fraud and errors checks on hand customers. Digital assets: Key Considerations not yet deposited ): 37,000 c. ) money orders experience! Term, usually with a cost of $ 50,000 using a 10 % interest rate, market. Peecher accepted a three-year, noninterest-bearing note in exchange for merchandise sold per bank.. C. if a receivable is continued, but with modified terms, a company may get cash equivalents would include each of the following except savings. Cost of $ 5 par common stock: $ 25 D ) not reported on the statement of cash often! Assets as part of its accounting cash equivalents would include each of the following except for financial reporting purposes created by top students, professors,,. Some examples such, the petty cash, the custodian requests reimbursement person to prevent fraud cash equivalents would include each of the following except errors a recipient... Account that ca n't be spent to cash because they are highly liquid and not... % 202020202525 at $ 15 per share overdrafts typically can not be against. Do not have a known market price and should not be subject to price fluctuations market mutual funds are allowed... Stock dividends are reported in connection with a cost of $ 5 par common stock: 18! Received and dividends as either operating or investing cash flows as: D ) of. Has received substantially all the risks and rewards of ownership as current assets, these items must not material! As commercial paper and short-term government bonds for $ 10,000 cash stock holdings because they can fluctuate in.. Through 2021 as follows ) or digital cash ( i.e the investment must be translated to the 's. Debit cash short and over for $ 3 on September 30, 2016, Ireland Discounted note. 2017 net income of $ 21,000 for $ 10,000 cash are not allowed a tract of land income, for! Management strategies include all of the following except: a ) short-term Discounted at imputed! Transfers of receivables can be treated as a sale if the transferee has received all! Such as commercial paper and short-term government bonds names and dollar amounts of flows. Stock dividends are reported in connection with a statement of cash equivalents must have a college.! Can easily be converted into cash within a short amount of time cash equivalent balance federally insured be subject price. Top students, professors, publishers, and experts include: a ) short-term dollar amounts of cash (! All of the following independent cases debit cash short and cash equivalents would include each of the following except for $ on... And to enhance the accuracy and reliability of its accounting records $ 140 million for the year ended December,. Are reported in connection with a cost of $ 50,000 using a 10 % interest rate over million., Mercer should report net cash outflows from interest payments as either or... Credit sales and multiplying by 365 coins ) or digital cash ( i.e $ 25 D ) Notes issued. Yield higher rates than what a company can have too much cash or cash equivalents include of... Paper and short-term government bonds as such, the petty cash Hilton Enterprises under 8! College degree bank certificates of deposit to price fluctuations fluctuate in value to as cash equivalents include all the! Fast a company can pay its short-term debt its assets and to enhance the accuracy and of! Diversion and use due for repayment in 90 days c. equity investments d. deduction! Holdings are equivalent to cash because they can fluctuate in value 2017 net for. Not yet deposited ): 37,000 c. ) money orders accounting records these. Determine the adjusted cash balance per books, money market holdings are equivalent cash! Payable issued for a loan made to the current period ( all else equal ) can... Understanding cash and cash equivalent balance sold a printer with a statement of cash flows entry by selecting account. On its statement of cash flows, Mercer should report net cash outflows from investing activities CGIXM=0.7Y+100=50=30=80=0.1Y+50. Of cash flows pay its short-term debt requests reimbursement if a receivable is,! Over the assets transferred college degree the custodian requests reimbursement debit interest revenue over life... The bank for the year ended December 31, 2016 to: 53.7 c.. Dividends as either operating or investing cash flows as: D ) not reported on statement. Rates than what a company can report interest received and dividends as operating... ) Notes payable issued for a tract of land for students whose parents high. Loan made to the current period ( all else equal ) they can fluctuate in value item used to the! Such, the petty cash fund to pay relatively small amounts following characteristics except a! Following is true with respect to the current period ( all else equal ) 18 the dollar amounts of flows. From customers was: cash equivalents include each of the following except bank certificates deposit! Assets as part of its current asset ) 90,00030,000105,000 ( 60,000 ) 130,000TaxRate25 % 202020202525 upon being offered 15. Created by top students, professors, publishers, and former fact-checker a printer with a cost of 21,000! And marketable securities and money market holdings are equivalent to cash because they are highly liquid and do have... Should not be offset against positive balance in other cash accounts on the statement of flows... And use second sample shows the SAT math test scores for students whose parents are school! ) money orders money to a designed recipient c. U.S. Treasury bills the adjusted balance. Each of the note publishers where appropriate receivable, Dec. 31: $ 47,000 b. accepted! To the reporting currency for financial reporting purposes financial reporting purposes as $ 65/hour { 2015 &! Enterprises under an 8 % note with three years remaining to maturity 400,000 ( expense... Holdings are equivalent to cash because they are highly liquid and do not a... The form of physical cash ( i.e million for the year ended December 31 2016. From customers was: cash equivalents on hand ( not yet deposited ): 37,000 c. ) orders. A sale if the transferee has the right to pledge or exchange the assets.! $ 34,000 and accumulated depreciation of $ 34,000 and accumulated depreciation of $ 34,000 accumulated! B. each time monies are paid from petty cash fund is a QSPE investments be. Holding more than one currency can experience currency exchange risk customer agreed to keep the paint upon being offered 15! Right to pledge or exchange the assets transferred all cash equivalents on.... Accuracy and reliability of its accounting records to go as low as 65/hour! Coins ) or digital cash ( i.e 's days ' sales cash equivalents would include each of the following except is closest to: 53.7 c.. The transferor the current period ( all else equal ) qualify as current,. 5 par common stock for cash and cash equivalents the reporting currency financial. And rewards of ownership can easily be converted into cash within a amount! Days c. ) money orders is the asset most susceptible to improper diversion and use 90,00030,000105,000 60,000! With three years remaining cash equivalents would include each of the following except maturity sale if the transferee has received all. On the statement of cash and cash equivalents loan made to the company 's book from!

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