(c) With the cash from the redeemable preference share issue, Afia Akorama plc goes on to purchase (and later sell) two further financial assets: 1. An interest rate swap for GHe200,000, which was sold one month later for GHe225,000. A member of treasury staff has told you 'we bought it as we had a tip that we could make a quick profit on swaps in the current market' Equity shares in another company, purchased in February, 2015. By 1st December, 2015 the shares had a fair value of GHe300,000 and there were gains in equity relating to this financial in December, 2015 for GHe320,000. 2. GH270,000. The shares were sold on 31st strument of Required: Briefly outline the classification of each financial asset described above, and describe the effect of the sale of each one on the financial statements for year ended 31st December, 2015. Marks: 10marks