Waffle Ltd’s payroll for March 2020 was \($120\) 000. Waffle’s pay week ended on 28 March 2020. The \($120\) 000 payroll includes \($10\) 000 for accrued wages since 28 March. Payroll deductions from amounts paid during March were as follows.
. Healthcare fund deductions \($4000\).
. Pay-as-you-go withheld tax deductions \($22\) 000.
State the current liabilities relating to Waffle Ltd’s payroll as at 31 March 2020.
Reasoning 

The unpaid wages and payroll deductions are current liabilities of Waffle Ltd.