Which of the Following Would Be Separately Reported as Restricted

Multiple Choice

Which of the following would be separately reported as restricted cash in the balance sheet or footnotes to the financial statement?

A) $8,000 in the savings account at First Bank
B) $200 in a petty cash drawer
C) $10,000 cash in an escrow account at Guarantee Bank
D) $4,000 in a checking account at Second Rate Bank