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:
Trophic Level
A position in a food chain or ecological pyramid occupied by a group of organisms with similar feeding mode.
Ecosystem
A community made up of living entities and their surrounding physical conditions, interacting together in a biological setting.
Trophic Level
The position an organism occupies in a food chain, based on its source of nutrition and energy.
Energy
Capacity to do work and bring about change; occurs in a variety of forms.
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