Identify which of the following items would be classified as a current liability and which would be classified as a non-current liability.

(a)		A bank loan payable due in two years, with principal due at maturity and interest due the first of each month		select a type of liability

(b)		Cash received in advance by Air Canada for airline tickets on flights leaving next month		select a type of liability

(c)		HST collected on sales		select a type of liability

(d)		Unused amount of operating line of credit		select a type of liability

(e)		Provision relating to a lawsuit settlement expected to be paid next month		select a type of liability

(f)		Lease liability with a term ending in three years		select a type of liability

(g)		Bonds payable, due in 10 years		select a type of liability

(h)		Payroll deductions withheld from the employees weekly pay		select a type of liability

(i)		Prepaid property tax		select a type of liability

(j)		A $75,000 mortgage payable, of which $5,000 is due in the next year		select a type of liability

(k)		An uncertain liability, the outcome of which is considered to be remote		select a type of liability

(l)		Amounts collected from gift card sales that have not been redeemed by customers		select a type of liability

(m)		Refund liability for products sold to customers but estimated to be returned soon