Problem 2-2. Nature of financial instruments. (LO a) Refer to the list below: 1. Cash in bank. 2. 3. Accounts receivables. Merchandise inventories. 4. Prepaid rent. 5. Equity investment - held for trading. 6. Equity investment - associate. 7. Debt investment - amortized cost. 8. Investment in subsidiary. 9. Forward contract receivable. 10. Gold bullion. 11. Biological asset. 12. Property, plant, and equipment 13. Intangible asset. Requirement: 14. Accounts payable. 15. Estimated warranty obligations. 16. Income tax payable. 17. Unearned rent revenue. 18. Interest rate swap payable. 19. Bonds payable. 20. Deferred tax liabilities. 21. Issued ordinary shares. 22. Redeemable preference shares. 23. Share warrants outstanding. 24. Treasury shares. 25. Share appreciation rights payable. For each of the items above, identify whether an item is a financial asset (FA), non-financial asset (NFA), financial liability (FL), non-financial liability (NFL), or equity instrument (E).