Which of the Following Must Be Disclosed in the Footnotes

Multiple Choice

Which of the following must be disclosed in the footnotes to the financial statements?

A) reclassification of a cash amount that is restricted from use in the current operating cycle
B) negative cash balance that occurs when a company writes a check in an amount that exceeds the account balance
C) short-term liquid investment with original maturity of three months or less
D) minimum cash balance required to be maintained by a credit agreement