Included in Flint Limited's December 31, 2023 trial balance are the following accounts: Accounts Payable \$260,000; Obligations under Lease \$181,000; Unearned Revenue \$142,000; Bonds Payable \$488,000 (due October 31, 2035); Salaries and Wages Payable $135,000; Interest Payable $54,000; Income Tax Payable $18,000; and Notes Payable $112,000 (due on March 31, 2024). On January 31,2024 , Flint finalized refinancing of the notes payable with a new note payable due on March 31, 2025. The financial statements were issued on February 28, 2024. (a1) Prepare the current liabilities section of the statement of financial position if Flint prepares financial statements in accordance with IFRS. Total Current Liabilities eTextbook and Media List of Accounts Assistance Used Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Depreciation - Buildings Accumulated Depreciation - Equipment Accumulated Other Comprehensive Income Advertising Expense Allowance for Doubtful Accounts Bad Debt Expense Bank Loans Bank Overdraft Bonds Payable Bond Sinking Fund Investment Buildings Cash Commissions Payable Common Shares Contributed Surplus Cost of Goods Sold Depreciation Expense Discount on Bonds Payable Dividends Payable Equipment FV-NI Investments FV-OCI Investments Franchises Gain on Disposal of Equipment Goodwill Income before Income Tax Income Tax Expense Income Tax Payable Income Tax Receivable Insurance Expense Insurance Revenue Intangible Assets-Franchises (net) Intangible Assets-Patents (net) Interest Expense Interest Income Interest Payable Interest Receivable Inventory Land Land Held for Future Use Litigation Expense Litigation Liability Long-Term Debt Machinery Net Income Net Loss No Entry Notes Payable Notes Receivable Obligations under Lease Office Expense Patents Payroll Taxes Payable Pension Obligation Preferred Shares Premium on Bonds Payable Prepaid Expenses Prepaid Insurance Prepaid Rent Purchases Rent Expense Rent Payable Rent Revenue Repairs and Maintenance Expense Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Service Revenue Service Revenue Supplies Supplies Expense Telephone Expense Trademarks Travel Expense Treasury Notes Unearned Revenue Unrealized Gain or Loss Utilities Expense