Several statement of financial position accounts of Greenspoon Inc. follow: For each account, indicate the proper statement of financial position classification. Also identify which items are monetary and which are financial instruments (or both). Account Classification Monetary and Non Monetary Non Monetary Financial Instrument and Non Financial Instrument Financial Instrument 1. FV-OCI Investments 2. Common Shares Non Monetary Financial Instrument 3. Dividends Payable Monetary Financial Instrument Shareholders' Equity Current Asset Other Asset Property. Plant, and Equipment Long-term Debt Current Liability Intangible Asset Long-term Investment Non Monetary Non Financial instrument 4. Accumulated Depreciation-Equipment 5. Construction in Process (warehouse for own use) Non Monetary Non Financial Instrument 6. Petty Cash Monetary Financial Instrument 7. Interest Payable Monetary Financial Instrument 8. Deficit Monetary Financial Instrument 9. FV-NI Investments Non Monetary 10. Income Tax Payable Monetary V Financial Instrument 11. Land Improvements Non Monetary 12. Work-in-Process Inventory-Direct Materials Monetary 13. Salaries and Wages Payable Monetary 14. Unearned Revenue Monetary 15. Litigation Liability Non Monetary V