3 questions only. Information attached.

Case 1:

What are the possible differences between cash equivalents and short-term (temporary) investments?

CA7-6 (Zero-Interest-Bearing Note Receivable

What are the effects of the sale of the note receivable with recourse on Rolen’s income statement for the year ended December 31, 2017, and its balance sheet at December 31, 2017?

How should Rolen account for the effects of the note being dishonored?

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