For each of the following situations, identify whether the financial instrument should be reported as a liability,equity, or part liability/part equity. Assume IFRS rules are to be followed. (a) Preferred shares, non-convertible, 4 % cumulative dividend, issued June 14, 2004, mandatorily redeemable on June 14, 2024 (b) 15-year bond, paying 3.65% interest per year, convertible to 1.500 common shares at the option of the bond holder. c) A bond paying 2% interest per year, with no maturity date (d) 20-year bond, paying 4 % interest every six months, issued with 10 detachable warrants to purchase 500 shares each of the company's common shares