please answer all the questions immediately thankyou

41. Which of the following is not a usual evidence of the existence of significant influence based on PAS 28? * (1 Point) The investor has a representation in the highest governing body of the entity O Before a policy is to be implemented an investor can participate in its review The investor and investee has transactions that is considered to be material whether or not a price is charge An investor shows that it has a control on the operating decisions of the investee 42. A certain local government constructed a an improved irrigation facility with an objective to serve the entire locality. National Co. is being benefited by this facility. This benefit is considered (1 Point) Neither government grant nor government assistance since the irrigation provides only indirect benefits A government grant because the irrigation can be recorded as a grant related to income since it will increase production and eventual sales O A government grant since it is related to the improved asset of the company O A government assistance because t gives assistance to the company in hcreasing its production 43. Which statement is incorrect concerning cash equivalents? * (1 Point) Equity investments are excluded from cash equivalents unless they are in substance cash equivalents, for example in the case of preferred shares acquired within a short period to their maturity and with a specified redemption date An investment normally qualifies as a cash equivalent only when it has a short maturity of three months or less from the date of acquisition For an investment to qualify as cash equivalent, it must be readily convertible to known amounts of cash and subject to a significant risk of changes in market value. Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investments purposes. 44. Accumulated depreciation is an example of (1 Point) O Real and adjunct account Nominal and contra account Rea and contra account Nominal and adjunct account 45. Which of the following shall not be accounted for as a property, plant, and equipment? * (1 Point) A coconut tree cultivated to be cut and tum into coco lumbers A mango tree used to bear mango fruit to be harvested every summer. The cost of building and establishing barns in a farm A tractor purchased on account and has been used to plowing soil of the farm