Shaw Communications Inc. reported the following liabilities (in thousands) in its August 31, 2012, financial statements:
Accounts payable and accrued liabilities .................... $ 811
Current portion of long-term debt ............................ 451
Deferred income taxes ......................................... 1,085
Income taxes payable .......................................... 156
Long-term debt ................................................. 4,812
Pension liability ................................................. 401
Provisions ....................................................... 27
Unearned revenue ............................................. 157
Instructions
(a) Identify which of the above liabilities are likely current and which are likely non-current. Say if an item fits in either category. Explain the reasoning for your selections.
(b) Prepare the liabilities section of Shaw Communications Inc.'s statement of financial position.