Classify each of the items below with the appropriate categories as follows; Current Liability, Non-Current Liability, Contingent Liability, Estimated Liability (Provision) and Not a Liability. i. 30-day promissory note ii. Payment of a 30-year term loan due this year iii. Salaries payable iv. Debt guarantees which will not default v. Sales taxes payable vi. Income tax payable vii. 8%,10 years bond viii. Payment of a 5-year term loan due next year. ix. Warranty work completed this year x. Lawsuit against the company (the outflow of resources is probable) xi. Warranty on products sold this year xii. Accounts payable xiii. Accrued rent expenses xiv. Unearned revenues XV. Employee contractual bonuses xvi. Future operating loss xvii. Refunds to customers xviii. Dividend payables xix. Metered power used but not yet billed by the supplier xx. Issue of convertible debt instruments (10 marks)