Ambrosia Limited has the following balances as at December 31, 2023: accounts payable and accrued liabilities $20,000, wages payable $15,000, bonus payable (due September 30, 2025) $15,000, and bonds payable of $140,000 due September 30, 2026 (current portion of $30,000). Prepare the liabilities section of the SFP if Ambrosia presents liabilities

(a) In order of liquidity in a non-classified SFP, and 

(b) Segregated into current and non-current.