Consider each of the following separate situations that arose in 20X1: Corporation G invested $79,000 in corporate bonds as a short-term investment. The year-end 20X1 market value of the bonds is $67,500. The bonds are measured at fair value every reporting date in FVTPL. Corporation A has the equivalent of C$209,000 cash in a bank in Elbonia. Elbonias laws prohibit transferring the cash to the Canadian parent company. Corporation A has ongoing operations in Elbonia and uses the cash to run their operations in that country. Corporation B received $89,500 from a customer as advance payment for a specialized piece of manufacturing equipment that is anticipated to be delivered in 20X3. Corporation C has $890,000 in notes receivable from customers. The notes mature over a two-year period. The company normally sells its products on an instalment basis that requires payments over two years. Corporation D received an advance payment of $54,500 for an event that will be held in 20x2. Corporation H holds 14,500 shares in Theo Ltd. as a long-term investment; the shares cost $12 each. At year-end 20X1, the market value is $20 per share. The shares are not actively traded and are measured using fair value through OCI. Corporation E has negotiated a two-year $609,000 loan from its bank to finance equipment. The bank will charge 5% interest per year, compounded. The loan will be repaid in a single lump sum in 20X3, including interest. The market rate of interest is 5%. Corporation F has a major customer that recently went into receivership. As a result of an agreement among all creditors, Corporation F will receive payment on the customers $245,000 outstanding account in equal instalments over a four-year period. Required:For each item indicate the amount(s) that will show as current and the amount(s) that will show as noncurrent in each companys 20X1 SFP.