Indicate whether each of the following items should be considered 'cash,' 'cash equivalent,' or 'not cash' for the purpose of preparing the statement of cash flows.
a) Six month Guaranteed Investment Certificate purchased five months ago.
b) Foreign currency account at the local bank.
c) Designated bank account with cash held for retirement of 10 -year bond. d) IOU from sales manager, to be repaid in one month. e) 30-day Guaranteed Investment Certificate. f) Amounts maintained in cash registers for making change (floats).