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) 10-year, 6% bonds, issued with 5 detachable warrants per bond. Each warrant allows the holder to purchase 10 of the company's common shares. () A$100,000 perpetual bond that pays 4% annual interest. (c) Preferred shares, non-convertible, 5% cumulative dividend, issued April 1, 2020, with mandatory redemption on March 31, 2028. (d) 10-year, 4%, convertible bonds issued at 103. Without conversion rights the bonds would have been issued at par. Each bond is convertible to 20 common shares. > >