11.3. For each of the following items, list the accounts included under the current and non-current liabilities sections of ABC Ltds balance sheet on 31 December 2019. a) On 1 December 2019, ABC Ltd. received a deposit in advance of $9,000 from a client for services to be provided during the next four months. b) ABC provides a one-year warranty on its products sold to customers. The opening balance of provision for warranty claims was $26,000. During the year, warranty expense was $15,000, and claims paid to customers totalled $22,000. c) On 31 December 2019, ABC Ltd. took out a loan for $580,000 from a Bank. Repayments of principal are scheduled evenly over a four-year period. Interest on the