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 $$25,000,$ which is payable on January $31,2021\mathrm{.}2$ During the month of December, Trattoria settled warranty claims with customers by issuing in store credit totalling $$14,000\mathrm{.}3$ On August $1,2020,$ Trattoria obtained a $$9,600$ five$-$year loan with annual equal principal repayments of $$1,920$ due on July $31.$ Interest at $10\%$ per year is payable every six months on January $31$ and July $31\mathrm{.}4$ In December, the company withheld deductions totalling $$5,900$ from its employees, which will be remitted on January $15,2021\mathrm{.}5$ During $2020,$ customers purchased five$-$year extended warranty plans totalling $$44,000.$ Management expects that claims under these warranties will be equal in each year of the warranty period$\mathrm{.}6.$ During the December holiday shopping period, the company sold $$5,400$ in gift cards$7.$ During $2020,$ Trattoria obtained a $$4,900$ 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 loanCurrentLong$-$term$22555$