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:
Population Over Generations
Describes the changes in the size, genetic composition, or characteristics of a population across multiple generations.
Decomposers
Organisms, such as bacteria, fungi, and certain insects, that break down dead or decaying organisms, turning organic matter into simpler substances.
Dead Consumers
Organisms that have consumed other organisms during their lifetime and have since died, playing a role in nutrient cycling as they decompose.
Environment
The sum of all external conditions and influences affecting the life and development of organisms.
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