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Which of the following accounts would reflect the existence of a financial instrument(s)?
Investments in Debt Securities/Investments in Equity Securities/Bonds Payable
A) Yes/Yes/Yes
B) Yes/Yes/No
C) Yes/No/Yes
D) No/No/Yes
A) Yes/Yes/Yes
--> Reason:
Both contracts that result in the exchange of cash (debt securities - both investments and obligations) and evidence of ownership interest in an entity (equity securities) are financial instruments.

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