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At December 31, 2020, Calamari Corporation owes $500,000 on a note payable due February 15, 2021. Assume that Calamari follows IFRS and that the financial statements are completed and released on February 20, 2021. (a) If Calamari refinances the obligation by issuing a long-term note on February 14 and by using the proceeds to pay off the note due on February 15, how much of the $500,000 should be reported as a current liability at December 31, 2020? (2 marks) (b) If Calamari pays off the note on February 15, 2021, and then borrows $1 million on a long-term basis on March 1, how much of the $500,000 should be reported as a current liability at December 31, 2020? (1 marks) (c) How would the answers to parts (a) and (b) be different if Calamari prepared financial statements in accordance with ASPE? (a-1 mark, b-1 mark)