Laura, the accountant for Bargain Ltd$.,$ is currently preparing the December $31,2024,$ statement of financial position, and she asked

you to help her classify the following liabilities:

Identify each of the liabilities as current or non$-$current. $($Note that some liabilities may be classified partially as current and partially as

non$-$current.$)$

a$.$ During $2024,$ Bargain borrowed $$7,930$ from its line of credit to cover a cash shortage.

b$.$ At the end of December, Bargain owed suppliers $$183,000$ for goods purchased during the last quarter of the year, which will

be settled on March $31,2025.$

c$.$ In October $2020,$ Bargain obtained a $$122,000$ five$-$year loan repayable at maturity.

d$.$ The company provides a one$-$year assurance$-$type warranty on its products and in December $2024$ estimated a warranty

expense of $$54,900.$

e$.$ Bargain has a $$30,500$ loan, of which $$2,440$ is due to be repaid in $2025.$

f$.$ During December, Bargain withheld $$4,270$ from employee wages for CPP$,$ El$,$ and taxes. The company is required to remit the

amount to the government on January $14,2025.$

g$.$ In the month of November, Bargain accepted $$213,500$ in deposits for goods to be delivered to customers by June $2025.$

Current

a$.$

$

b$.$

$

Long$-$term

$

$