2. The following accounts appear on the adjusted trial balance of Hanofi Company on December 31, 2019: Petty cash fund Payroll fund Sinking fund cash Sinking fund securities Investment in bonds Accrued interest receivable-trading securities Plant expansion fund Cash surrender value of life insurance Investment property-land Advances to subsidiary Interest in joint venture Trading securities -ALI Financial Assets -FVOCI 10,000 100,000 500,000 1,000,000 3,000,000 50,000 700,000 80,000 2,000,000 200,000 800,000 40,000 130,000 a) Determine how much should be included in cash and cash equivalent. b) Determine how much should be included in current assets - investments. c) Determine how much should be included as non-current investments. d) If not part of the above classifications, determine the treatment of the accounts in the financial statements. Example - Interest Receivables- P20,000 - Receivables under current asset