Specter Company combines cash and cash equivalents on the balance sheet. Using the following information, determine the amount reported on the year-end balance sheet for cash and cash equivalents. $23,000 cash deposit in checking account.
$60,000 bond investment due in 20 years.
$15,000 U. S. Treasury bill due in 1 month.
$1,200, 3-year loan to an employee.
$5,000 of currency and coins.
$1,500 of accounts receivable.

a. Checking account:
b. Bond investment:
c. U. S. Treasury bill:
d. Loan to an employee:
e. Currency and coins:
f. Accounts receivable:
g. Cash and cash equivalents:

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Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.

When the federal reserve buys bonds from or sells bonds to member banks, it is called monetary policy reserve ratio interest rate adjustment open market operations