Dominique, the CFO for Trattoria Inc., asked you to classify the following liabilities for the December 31, 2020, statement of financial position: Identify each of the liabilities as current or non-current. (Note that some liabilities may be classified partially as current and partially as non-current.)

1.		Trattoria declared a dividend in 2020 of $26,000, which is payable on January 31, 2021.
2.		During the month of December, Trattoria settled warranty claims with customers by issuing in-store credit totalling $15,000.
3.		On August 1, 2020, Trattoria obtained a $10,800 five-year loan with annual equal principal repayments of $2,160 due on July 31. Interest at 10% per year is payable every six months on January 31 and July 31.
4.		In December, the company withheld deductions totalling $5,300 from its employees, which will be remitted on January 15, 2021.
5.		During 2020, customers purchased five-year extended warranty plans totalling $37,000. Management expects that claims under these warranties will be equal in each year of the warranty period.
6.		During the December holiday shopping period, the company sold $5,400 in gift cards.
7.		During 2020, Trattoria obtained a $5,400 loan with a three-year term from a bank. The loan contains a current ratio requirement, which the company breached on December 31. Breaching this requirement can trigger immediate repayment of the loan.

Current Long-term 1. Current $ $ 2. Current $ $ > 3. Current and Long-term V $ $