Included in Blue Spruce Limited's December 31, 2020 trial balance are the following accounts: Accounts Payable $252,000; Obligations under Lease $181,000; Unearned Revenue $149,000; Bonds Payable $477,000 (due October 31, 2032); Salaries and Wages Payable $137,000; Interest Payable $56,000; Income Tax Payable $14,000; and Notes Payable $100,000 (due on March 31, 2021). On January 31, 2021, Blue Spruce finalized refinancing of the notes payable with a new note payable due on March 31, 2022. The financial statements were issued on February 28, 2021. Prepare the current liabilities section of the statement of financial position if Blue Spruce prepares financial statements in accordance with IFRS. Current Liabilities Blue Spruce Limited Statement of Financial Position (Partial) +A $