Examples of cash equivalents include all of the following except:

a. U. S. Treasury bills.

b. notes issued by major corporations (referred to as commercial paper).

c. currency and coins.

d. long-term notes receivable.

d. Long-term Notes Receivable.

Explanation:

Cash and cash equivalent are those financial instruments which can be converted into cash easily and within a short period of time. Cash and cash equivalent includes the treasury bills, commercial papers (notes issued by major corporation), bills, currencies and coins but it does not include the long term notes receivable.

All the equivalents are easy to convert to cash easily except the Long term notes receivables because it requires to wait for some long period before such note can be converted into money.