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| Which of the following would be classified as cash and cash equivalents in accordance with IAS 7 Statement of cash flows? (1) Petty cash held in the petty cash tin (2) Bonds redeemable in three weeks’ time (3) Current account balance at the bank (4) Ordinary shares held in another company A 1 and 3 B 1, 2 and 3 C 2 and 4 D 1, 3 and 4 |