At December 31,2021 , Newman Engineering's liabilities include the following: 1. $13 million of 7% bonds were issued for $13 million on May 31 , 1999. The bonds mature on May 31 , 2029 , but bondholders have the option of calling (demanding payment on) the bonds on May 31,2022 . However, the option to call is not expected to be exercised, given prevailing market conditions. 2. $17 million of 6% notes are due on May 31,2022 . A debt covenant requires Newman to maintain current assets at least equal to 178% of its current liabilities. On December 31,2021 , Newman is in violation of this covenant. Newman obtained a waiver from. National City Bank until June 2022 , 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 2022 . 3. $10 million of 9% bonds were issued for $10 million on August 1 , 1989. The bonds mature on July 31 , 2022. Sufficient cash is expected to be available to retire the bonds at maturity. Required: Classify the above mentioned debts as current liabilities or noncurrent liabilities. Also, provide corresponding value for the same. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)