2.2 Amir has a consultancy business which he runs from rented offices. The following are descriptions of some of the items in his statement of financial position. For each item fill in the adjacent box with NON-CURRENT ASSET, CURRENT ASSET, NON-CURRENT LIABILITY or CURRENT LIABILITY.

Value Added Tax (VAT) payable to HMRC Office computer Amount due from Lomax plc for consultancy work carried out by Amir Bank overdraft Bank loan to be repaid in three years’ time Amount payable to stationery supplier