Included in Riverbed Limited's December 31, 2023 trial balance are the following accounts: Accounts Payable $253,000; Obligations under Lease \$183,000; Unearned Revenue \$145,000; Bonds Payable $473,000 (due October 31, 2035); Salaries and Wages Payable $128,000; Interest Payable \$53,000; Income Tax Payable $21,000; and Notes Payable $102,000 (due on March 31,2024 ). On January 31, 2024, Riverbed 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 Riverbed prepares financial statements in accordance with IFRS