Included in Bramble Limiteds December 31, 2020 trial balance are the following accounts: Accounts Payable $252,000; Obligations under Lease $188,000; Unearned Revenue $150,000; Bonds Payable $477,000 (due October 31, 2032); Salaries and Wages Payable $141,000; Interest Payable $57,000; Income Tax Payable $21,000; and Notes Payable $101,000 (due on March 31, 2021). On January 31, 2021, Bramble 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.

(a1)

Prepare the current liabilities section of the statement of financial position if Bramble prepares financial statements in accordance with IFRS.

Bramble Limited Statement of Financial Position (Partial) December 31, 2020For the Year Ended December 31, 2020For the Month Ended December 31, 2020
Current Liabilities
		$
Total Current Liabilities		$