How much should be reported as Cash and cash equivalents in its classified balance sheet for AM Services (a nonprofit organization) at June 30?
a. $810,000
b. $810,000 + $24,000 (fair value of equity security to be sold in July)
c. $810,000 + $24,000 + $140,000 (cash restricted for equipment purchase in August)
d. $10,000 (only the amount in the checking account)