Identify the Financial Assets in the following Account Title:

(explain why each account qualifies or not as Financial Asset)

Cash & cash equivalents

Accounts receivable Allowance for bad debts

Note receivable

Interest receivable

Claim for tax refund

Advances to suppliers

Inventory

Prepaid rent

Investment in Associate

Investment in Subsidiary

Investment in equity instruments

Cash surrender value

O Sinking fund

Investment in bonds

Land

Building

Accumulated Depn.

Investment property

Biological assets

Intangible assets

Deferred tax assets

Prepaid insurance

Shares of stocks of ABC Co.