1. At December 31, 2018, Oldman Engineerings liabilities included the following:
   1. $6 million of outstanding bonds that mature in 2025, but which are currently callable by bondholders. However, because current market interest rates are much higher than the coupon rate on the bonds, the bondholders are not expected exercise the call option.
   2. A $2 million mortgage on its manufacturing building, which is due in June of 2019. However, on January 28^th, before the issuance of 2018 financial statements, Oldman refinanced this mortgage by making a down payment of $400k and taking out a new mortgage for $1.6 million.
   3. A $1.2 million note payable from the companys bank which is due on March 31, 2019. The note is secured by the companys inventory and accounts receivable. The company expects to refinance this note, but has not yet started the process to do so.

For each of the liabilities above, show how the amount would be classified in the December 2018 balance sheet:

Current Liability Non-Current Liability

a.

b.

c.