The following accounts are in Martinez Limiteds December 31, 2020 trial balance: Prepaid Rent $1,900; FV-OCI (Fair ValueOther Comprehensive Income) Investments $71,000; Unearned Revenue $7,600; Land Held for Speculation $141,000; and Goodwill $53,000. (a1) Prepare the long-term investments section of the statement of financial position.

Martinez Limited Statement of Financial Position (Partial) choose the accounting period For the Year Ended December 31, 2020For the Month Ended December 31, 2020December 31, 2020
Long-term Investments
select an item Prepaid RentGoodwillUnearned RevenueFVOCI InvestmentLand Held for Speculation		$enter a dollar amount
select an item Prepaid RentLand Held for SpeculationUnearned RevenueFVOCI InvestmentGoodwill		enter a dollar amount
Total Long-term Investments		$enter a total amount for this section

(a2) Identify which items are financial instruments.

Prepaid Rent		select an option Financial InstrumentNon Financial Instrument
Fair ValueOCI Investments		select an option Non Financial InstrumentFinancial Instrument
Unearned Revenue		select an option Financial InstrumentNon Financial Instrument
Land Held for Speculation		select an option Non Financial InstrumentFinancial Instrument
Goodwill		select an option Financial InstrumentNon Financial Instrument