Current asset and liability classification

The general ledger trial balance of Joshua Ltd at 30 June 2019 includes the following asset and liability accounts.

(a) Interest payable $ 2000 (b) Trade receivables 100 000 (c) Accounts payable 85 000 (d) Prepayments 12 000 (e) Inventories of finished goods 120 000 (f) Allowance for doubtful debts 8 000 (g) Cash 10 000 (h) Accrued wages and salaries 20 000 0) Inventories of raw materials 60 000 Loan (due 31 October 2019) 100 000 (k) Lease liability 75 000 (1) Current tax payable 30 000