For the same company, Categorise current and non-current liabilities on 31/12/N: 1. Trade payables for the manufacture of crampons. 2. Trade payables related to an acquisitions of production machinery (payable 30/03/N+1). 3. Amount of the corporate income tax still to be paid (payable 15/03/N+1). 4. Loan subscribed for 300,000 in N-2 which matures in 30/11/N+1, repayable in full in 11/N+1. 5. Loan subscribed for 250,000 which matures in 30/05/N+1. In January N+1, the Company anticipates cash flow difficulties and renegotiates with the bank an extension of the maturity until 30/05/N+2. The date of publication of the accounts is 15/04/N+1. 6. Issue of bonds due in N+5 to finance its expansion. 7. Distribution of dividends on the Net income N-1 of 150,000 payable in 01/02/N+1