Indicate whether each of the items below should be classified under IFRS on December 31, 2023, as a current or long-term liability or under some other classification. Consider each item independently from all others; that is, do not assume that all of them relate to one particular business. 1. Bank loans payable of a winery, due March 10, 2027 (the product requires aging for five years before it can be sold) 2. $10 million of serial bonds payable, of which $2 million is due each July 31 $2 million bonds payable $8 million bonds payable 3. Amounts withheld from employees' wages for income tax 4. Notes payable that are due January 15, 2026, where the business's operating cycle is less than one year. 5. Interest payable on a note payable (the note is due January 15,2026 , and the interest is due June 30,2024 ) Interest payable