At December $31,2024,$ Newman Engineering's liabilities include the following:

$$22$ million of $10\%$ bonds were issued for $$22$ million on May $31,2002.$ The bonds mature on May $31,2032,$ but bondholders have the option of calling $($demanding payment on$)$ the bonds on May $31,2025.$ However, the option to call is not expected to be exercised, given prevailing market conditions.

$$26$ million of $9\%$ notes are due on May $31,2025.$ A debt covenant requires Newman to maintain current assets at least equal to $187\%$ of its current liabilities. On December $31,2024,$ Newman is in violation of this covenant. Newman obtained a waiver from National City Bank until June $2025,$ 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 $2025.$

$$19$ million of $12\%$ bonds were issued for $$19$ million on August $1.1995.$ The bonds mature on July $31,2025.$ Sufficient cash is expected to be available to retire the bonds at maturity.

Required:

What portion of each liability is reported as a current liability and as a noncurrent liability?

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

$\backslash$table$[[$Debt$,$Classification,Million$($s$)],[1.,$Current liability,$$,17],[2.,$Current liability,$$,21],[3.,$Current liability,$$,14]]$