E5.1 (LO 1.2) (Statement of Financial Position Classifications) Presented below are a number of statement of financial position accounts of Cunningham plc. a. Investment in Preference Shares. b. Treasury Shares. c. Share Capital-Ordinary. d. Dividends Payable. e. Accumulated Depreciation-Equipment. f. Finished Goods. g. Petty Cash. h. Interest Payable. i. Deficit. j. Trading Securities. k. Income Taxes Payable. 1. Unearned Service Revenue. m. Work in Process. n. Salaries and Wages Payable. Instructions For each of the accounts above, indicate the proper statement of financial position classification. In the case of borderline items, indicate the additional information that would be required to determine the proper classification.