Identify Whether Each of the Following Items Should Be Classified

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.
$\begin{array}{c}\begin{array}{|l}\hline\\\\\\\hline a.\\\\\hline b.\\\\\hline c.\\\hline d.\\\hline e.\\\\\\\hline\end{array}\begin{array}{|l|}\hline\\\\\\\hline \text {Negative balance in a chequing account}\\\text { (overdraft).}\\\hline \text {Investment in Treasury bills maturing}\\\text { 70 days after the year-end.}\\\hline \text {100 ounces of silver.}\\\hline \text {Chequing account in Canadian dollars.}\\\hline \text {Investment in U.S. government}\\\text {Treasury bills maturing 80 days after}\\\text { the yearend.}\\\hline \end{array}\begin{array}{c|}\hline\text {Cash and}\\ \text {cash}\\\text { equivalents}\\\hline\\\\\hline\\\\\hline\\\hline\\\hline\\\\\\\hline\end{array}\begin{array}{c|}\hline\text {Readily}\\\text {convertible}\\\text {to cash?}\\\hline\\\\\hline\\\\\hline\\\hline\\\hline\\\\\\\hline\end{array}\begin{array}{c|}\hline\text {Risk of}\\ \text {change in}\\\text { cash value?}\\\hline\\\\\hline\\\\\hline\\\hline\\\hline\\\\\\\hline\end{array}\end{array}$