E4-17A resulted in the following information on GE Broadcasting’s liabilities at the end of December 31, 20X5:

■ Trade payable of $317,000

■ Note payable of $245,000 due July 1, 20X7

■ Interest accrued for note payable $8,000 (payable every quarter, the next payment being on April 1, 20X6)

■ Provisions for unbilled expenses of $40,000

■ Provision for employee benefit of $248,000 (first employee retirement expected in 20X9)

■ Interest-free loan from a shareholder, totaling $400,000, payable in eight equal quarterly installments, first payment due on March 1, 20X6.

What are GE Broadcasting’s current and non-current liabilities?