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Identify Whether Each of the Following Items Is a Financial

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Identify whether each of the following items is a financial asset:
 Financial asset? (Yes/No)  US dollars in petty cash  Investment in 5-year bonds  Investment in an option (derivative)  Account receivable due in 30 days  Investment in machinery \begin{array} { | l | l | } \hline & \text { Financial asset? (Yes/No) } \\\hline \text { US dollars in petty cash } & \\\hline \text { Investment in 5-year bonds } & \\\hline \text { Investment in an option (derivative) } & \\\hline \text { Account receivable due in 30 days } & \\\hline \text { Investment in machinery } & \\\hline\end{array}

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