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 bankloan payable due in two years, with principal due at maturity and interest due the first of each month (b) Cash received in advance by Air Canada for airline tickets on flights leaving next month (c) HST collected on sales (d) Unused amount of operating line of credit (e) Provision relating to a lawsuit settlement expected to be paid next month (f) Lease liability with a term ending in three years (g) Bonds payable, due in 10 years (h) Payroll deductions withheld from the employees' weekly pay (i) Income taxpertaining to the company, due in 30 days (j) A $75,000 mortgage payable, of which $5,000 is due in the next year (k) An uncertain liability, the outcome of which is considered to beremote (1) Used (borrowed) portion of operating line of credit (m) Refund liability for products sold to customers but estimated to be returnedsoon Current llability and non-current llabillty Current llability Current llabillty Current llablilty current llabllity and non-current liabillty Non-currentliability Currentilability Current liablility current llabllity and non-current llability Nelther Cunentliablity: current labillty