21. "XVB" is a firm that has an operating cycle of 14 months. On 1/5/2015, the firm "XVB" signed a contract for renting a building, and paid $10,000 rent in advance for that building. However, "XVB" has the right to use the building only on 1/4/2017. When preparing the statement of financial position for "XVB" at the end of the accounting period 31/12/2015, the payment would show as: (3 Points) Short-term prepaid expense Current assets Rent expense Non-current assets 22. When preparing the Income Statement, one of the followings items would NOT be treated as "other income and expense": * (2 points) Dividends revenues Interest Revenues Unrealized gain from financial securities (holdings) O Restructuring charges