Sanchez, Inc. reports the following liabilities (in thousands) on its December 31, 2017, balance sheet and notes to the financial statements.

Instructions
(a) Identify which of the above liabilities are likely current and which are likely long-term. List any items that do not fit in either category. Explain the reasoning for your selection.
(b) Prepare the liabilities section of Sanchez's balance sheet as at December 31, 2017.

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Accounts payable Accrued pension liability 1,115.2 Operating leases Unearned rent revenue ,058. Notes payable (due in 2020) Bonds payable Current portion of $6,746.7 1,641.7 335.6 858.1 2,563.6 3,337.6 1,417.3 $4.263.9 Mortgage payable 1,961.2 Salaries and wages payable Notes payable (due in 2018) mortgage payable Income taxes payable 1,992.2 Unused operating line of credit 265.2 Warranty liability current