From the followinginformation, determine whether the accounts are current orlong-term liabilities. Show how the current liabilities would be presented on the balance sheet at December31, 2019, assuming a separate line on the balance sheet for each item. Perform any calculations that may be required.

a.

Aone-year, 5 percent note payable for $3,600 was issued on November3, 2019.

b.

A $30,000, 180-day, 4 percent bank loan was arranged and effective on September17, 2019.

c.

A $18,000, two-year, 4 percent bank loan was arranged and effective on September17, 2019. The loan must be repaid in full on September17, 2021.

d.

A $30,000, two-year, 6 percent bank loan was arranged and effective on January2, 2019. Half of the loan must be repaid on January2, 2020, and the remainder repaid on January2, 2021.

e.

Of the $5,400 unearned subscription revenue that was recorded during theyear, $4,400 was earned by December 31.

f.

1. The company expects to pay future warranty costs of 5 percent of sales for the $380,000 of goods sold during 2019.