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Identify each of the following items 1 through 10 as either (A) cash or (B) cash equivalent.
1. Coins
_____ 2. Petty cash
_____ 3. Three-month certificate of deposit
4. Commercial paper
_____ 5. Currency
6. Certified check
7. Cashier's check
_____ 8. Money market accounts
9. Money orders
_____ 10. U.S. treasury bills
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