Consider the following accounts from the balance sheet: 1. Accounts Receivable 2. Warranty Provision 3. Patents 4. Accounts Payable 5. Deferred Tax Assets Classify each of the above accounts into Financial Asset (FA) or Financial Liability (FL) in accordance with NZ IAS 32. For those accounts that are neither FA nor FL, state "Not Applicable" or "NA". Explain the reasons for each of your classifications