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) Abond 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. 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. Equity (d) 20-year bond, paying 4% interest every six months, issued with 10 detachable Liability Part Liability and Part Equity warrants to purchase 500 shares each of the company's common shares