Account Title	Debits	Credits
	$	$
Inventory	28,500
Cash and cash equivalents	1,500,000
Building	?
Accumulated depreciation for building		?
Land	?
Furniture and fixtures	?
Accumulated depreciation for furniture and fixtures		?
Unearned sales revenue		525,000
8% Note payable		2,000,000
Bank Loan		9,000,000
9% Bond		5,000,000

(1) The inventory was stated as $28,500 on the books at 31 December 2019. ABC found some events that occurred are as follows:

(i) refrigerators shipped to a customer 2 January 2020, costing RM5,000 were included in inventory at 31 December 2019. The sale was recorded in 2020.

(ii) refrigerators costing $12,000 received 30 December 2019, were recorded as received on 2 January 2020.

(iii) refrigerators received during 2019 costing $4,600 were recorded twice in the inventory account.

(iv) refrigerators shipped to a customer 28 December 2019, f.o.b. shipping point, which cost $10,000, were not received by the customer until 5 January 2020. The air conditioners were included in the ending inventory.

Considering the events above, ABC was computing a correct inventory at 31 December 2019.

(2) The cash and cash equivalents balance above include restricted cash of $318,000. The restriction is primarily on account bank balances held as margin money deposits against guarantees.

(3) On 1 January 2019, ABC acquired an office building on three acres of land for a lump-sum price of $2,400,000. The building was completely furnished. According to independent appraisals, the fair values were $1,300,000, $780,000, and $520,000 for the building, land, and furniture and fixtures, respectively. ABC uses 10% straight line depreciation method to depreciate building and furniture and fixtures.

(4) $2 million of non callable 8% notes were issued for $5 million on 31 August 1995. The notes mature on 31 July 2020. Sufficient cash is expected to be available to retire the notes at maturity.

(5) $9 million of bank loan are due on March 31, 2020. A debt covenant requires ABC to maintain current assets at least equal to 150% of its current liabilities. On December 31, 2019, ABC is in violation of this covenant. ABC obtained a waiver from XYZ Bank until June 2020, having convinced the bank that the company's normal 2 to 1 ratio of current assets to current liabilities will be reestablished during the first half of 2020.

required:

(i) Write the appropriate disclosure notes for the above items. classified them between current assets, noncurrent assets, current liabilities, noncurrent liabilities and contingent liabilities.