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 (e) Unearned rent revenue (portion to be earned in two years) (f) Intangible assets-copyrights (9) Petty cash v (h) HST payable (i) Accrued interest on notes receivable (1) Twenty-year issue of bonds payable that will mature within the next year (no sinking funds exist, and refinancing 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 (n) Accrued interest on bonds payable (0) Salaries that the company budget shows will be paid to employees within the next year (P) Accumulated depreciation related to equipment (9) Accumulated unrealized gains on securities accounted for under the FV-OCI model (r) Bank demand loan (s) Land held for speculation V