The following accounts are in Tan Limited's December 31, 2014 trial balance: Prepaid Rent .......... $1,300; Fair

Question:

The following accounts are in Tan Limited's December 31, 2014 trial balance:
Prepaid Rent .......... $1,300;
Fair Value-OCT Investments .... $62,000;
Unearned Revenue ......... $7,000;
Land Held for Investment ..... $139,000;
Long-Term Receivables ..... $45,000.
Prepare the long-term investments section of the statement of financial position. Identify which items are financial instruments.