Consider the following accounts from the balance sheet: (a) Accounts receivable (b) Inventory (c) Accounts payable (d) Tax payable (e) Issued capital Required Classify each of the above accounts into Financial Asset (FA) or Financial Liability (FL) or Equity instrument in accordance with NZ IAS 32. For those accounts that are neither FA, FL nor Equity instrument, state "Not Applicable" or "NA". Explain the reasons for each of your classification