Identify which of the following transactions would be classified as a current liability and/or 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 Cash received in advance by Air Canada for airline tickets on (b) flights leaving next month Current liability and non-current liability Non-current liability HST collected on sales Current liability Neither (d) Unused amount of operating line of credit (e) Provision relating to a lawsuit settlement expected to be paid next month (f) Obligations due under operating leases (9) Bonds payable, due in 10 years