Ambrosia Limited has the following balances as at December 31, 2020: accounts payable and accrued liabilities $20,000, wages payable $15,000, bonus payable (due September 30, 2022) $15,000, and bonds payable of $140,000 due September 30, 2023 (current portion of $30,000). 

Prepare the liabilities section of the SFP if Ambrosia presents liabilities 

(a) in order of liquidity, 

(b) segregated into current and noncurrent.