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. Monetary and Non Monetary Financial Instrument and Non Financial Instrument Account Classification (a) Prepaid insurance (b) Investment in associate (c) Unearned subscriptions revenue (portion earned next year) (d) Advances to suppliers (e) Unearned rent revenue (portion to be earned in two years) (f) Copyrights (9) Petty cash (h) HST payable (i) Accrued interest on notes receivable (i) Twenty-year issue of bonds payable that will mature within the next year (no sinking funds exist, and (k) Machinery retired from use and reclassified as held for sale (I) Fully depreciated machine still in use (m) Investment in bonds that will be held until maturity in two years (n) 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 (q) Accumulated unrealized gains on securities accounted for under the fair value-oCI model (r) Bank demand loan (s) Land held for speculation Contributed Surplus Not Reported Long-term Liabilities Retained Earnings Accumulated Other Comprehensive Income Intangible Assets Current Liabilities Current Assets Other Assets Long-term Investments Property, Plant, and Equipment Capital Shares refinancing is not planned)