Which of the Following Is Not True with Respect to the Reporting

Which of the following is not true with respect to the reporting of cash?

A) Cash equivalents are normally combined with cash and reported as a current asset.
B) Compensating balances are minimum cash balances required by the bank.
C) Restricted cash can be either a current or a non-current asset, depending on when it is expected to be used.
D) Cash overdrafts are reported as contra-assets.