Identify whether each of the following items should be classified in "cash and cash equivalents" on the balance sheet.Assume that the reporting entity has operations in Canada.
Definitions:
Shortage of Nurses
A critical situation where the demand for nursing staff exceeds the supply, impacting healthcare service delivery.
Retirement
The act of leaving one's job and ceasing to work, typically upon reaching a certain age or for health reasons.
Nursing Services
Healthcare services provided by licensed nurses, including clinical care, education, and support for patients.
Baccalaureate Degree
An undergraduate academic degree awarded by colleges and universities upon completion of a course of study lasting three to seven years (depending on institution and academic discipline).
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