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 (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) Prepaid property tax (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 be remote (i) Amounts collected from gift card sales that have not been redeemed by customers (m) Refund liability for products sold to customers but estimated to be returned soon