For each of situations described below, indicate whether the company would report a current liability, non-current liability, or NA (nothing recorded) on the balance sheet dated December 31, 2021.

a. Interest owed for a 4-year Bond payable due March 1, 2024

b. Estimated Warrant Liability for a 6-month warranty

c. Employees worked December 26th to December 31st and will be paid January

8, 2022.

d. Unamortized Discount on a 4-year Bond Payable due March 1, 2024

e. Portion of Estimated Warranty Liability for a 4-year warranty expected to be

paid in 2023 and beyond.

f. Unearned revenue for contract services to be performed over the next 4

months.

g. 8-year, 2.5%, Bond Payable due June 30, 2022

h. Employees who worked during 2021 will be allowed to take 1 week of

vacation during 2022.