Which of the following is not an example of cash and cash equivalents?Group of answer choicesCash on hand, i.e. notes and coins.Money market deposit with 5 months to maturity.Bank overdraft.Investments with less than 3 months to maturity.

The option that is not an example of cash and cash equivalents is "Bank overdraft".

Here's why:

1. Cash on hand, i.e. notes and coins: This is the most basic form of cash and cash equivalents. It includes physical currency like notes and coins that a company has on hand.

2. Money market deposit with 5 months to maturity: Money market deposits are considered cash equivalents because they are highly liquid and can be easily converted into cash. The maturity period is less than a year, which fits the definition of cash equivalents.

3. Bank overdraft: This is not considered a cash equivalent. An overdraft is a deficit in a bank account caused by drawing more money than the account holds. It's essentially a loan from the bank and represents a liability, not an asset.

4. Investments with less than 3 months to maturity: Short-term investments like these are considered cash equivalents. They can be quickly and easily converted into cash, usually within 90 days.