On october 31, 2017, dingo, inc. had cash accounts at three different banks. one account balance is segregated solely for a november 15, 2017, payment into a bond sinking fund. a second account, used for branch operations, is overdrawn. the third account, used for regular corporate operations, has a positive balance. how should these accounts be reported in dingo's october 31, 2017, classified balance sheet? a. the segregated account should be reported as a noncurrent asset, the regular account should be reported as a current asset, and the overdraft should be reported as a current liability. b. the segregated and regular accounts should be reported as current assets, and the overdraft should be reported as a current liability. c. the segregated account should be reported as a noncurrent asset, and the regular account should be reported as a current asset net of the overdraft. d. the segregated and regular accounts should be reported as current assets net of the overdraft.