Plato Inc. prepares financial statements in accordance with IFRS. Indicate how each of the following accounts should usually be classified. If an item need not be reported at all on the statement of financial position, select Not Reported. Also indicate whether an item is monetary and/or represents a financial instrument.

Account Classification Monetary and Non Monetary Financial Instrument and Non Financial Instrument (a) Prepaid Insurance (b) Investment in associate (c) Unearned revenue portion earned next year! (d) Advances to employees le) Unearned rent revenue portion to be earned in two years) (1) Intangible assets- copyrights (e) Petty cash (hHST payable (1) Accrued Interest on notes receivable 0) Twenty year issue of bonds payable that will mature within the next year (no sinking funds exist, and rehnancing is not planned (k) Machinery retired from use and reclassified as held for sale (1) Fully depreciated machine still in use (m) Investment in bonds that will be held until their maturity in two years lal Accumulated unrealized gains on securities accounted for under the FV-OCI model (r) Bank demand loan is] Land held for speculation In) Accrued interest on bonds payable (o) Salaries that the company budget shows will be paid to employees within the next year (p) Accumulated depreciation related to equipment