(a) Where are cash equivalents disclosed in the financial statements?
(b) List three examples of cash equivalents.

Cash Equivalents

Short-term, highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less.

Financial Statements

Reports that summarize the financial performance, position, and cash flows of a business for a specific period.

Disclosure

The act of providing important information to stakeholders, required by regulations to ensure transparency and fairness in financial reporting and corporate actions.