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.$)$

Trattoria declared a dividend in $2020$ of $$26,000,$ which is payable on January $31,2021.$

During the month of December, Trattoria settled warranty claims with customers by issuing in$-$store credit totalling $$15,000.$

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 $31.$

In December, the company withheld deductions totalling $$5,300$ from its employees, which will be remitted on January $15,2021.$

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.

During the December holiday shopping period, the company sold $$5,400$ in gift cards.

During $2020,$ Trattoria obtained a $$5,400$ loan with a three$-$year term from a bank. The loan contains a current ratio requirement, wich the company breached on December $31.$ Breaching this requirement can trigger immediate repayment of the loan.