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.

Accounts

$($a$)$ Prepaid insurance

$($b$)$ Investment in associate

$($c$)$ Unearned revenue $($portion earned next year$)$

$($d$)$ Advances to employees

$($e$)$ Unearned rent revenue $($portion to be earned in two years$)$

$($f$)$ Intangible assetscopyrights

$($g$)$ Pettycash

$($h$)$ HST payable

Monetary and Non Monetary

Financial Instrument and Non Financial Instrument