Current Attempt in Progress The following accounts are in Ayayal Limited's December 31, 2020 trial balance: Prepaid Rent $1,500; FV-OCI (Fair Value - Other Comprehensive Income) Investments $67,000: Unearned Revenue $7,100; Land Held for Speculation $144,000; and Goodwill $55,000. (21) Prepare the long-term investments section of the statement of financial position. Ayayal Limited Statement of Financial Position (Partial) Long-term investments Total Long-term investments S a2 (a2) Identify which items are financial instruments. Prepaid Rent Fair Value-OCI Investments Land Held for Speculation