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.

Bank loans payable of a winery, due March $10,2027($the product requires aging for five years before it can be sold$)$

$$10$ million of serial bonds payable of which $$2$ million is due each July $31$

$$2$ million bonds payable

$$8$ million bonds payable

Amounts withheld from employees' wages for income tax

Notes payable that are due January $15,2026,$ where the business's operating cycle is less than one year.

Interest payable on a note payable $($the note is due January $15,2026,$ and the interest is due June $30,2024)$

Interest payable

Note payable

Note payable

$6.$ Credit balance in a customer's account arising from returns and allowances after collection in full of the account

$7.$ Bonds payable of $$2$ million maturing June $30,2027$

$8.$ An overdraft of $$1,000$ in a bank account $($no other balances are carried at this bank$)$

$9.$ An overdraft of $$1,000$ in a bank account $($other accounts are carried at this bank and have positive account balances$)$

$10.$ Deposits made by customers who have ordered goods