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Laura, the accountant for Ocsoc Ltd, is currently preparing the December 31, 2020, 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 (Long-term). (Note that some liabilities may be classified partially as current and partially as non-current) a. b. C. d. E f F M In the month of December, Ocsoc accepted $162,000 in deposits for goods to be delivered to customers by March 2021. During December, Ocsoc withheld $5,000 from employee wages for CPP, EI, and taxes. The company is required to remit the amount to the government on January 15, 2021 In 2019, Ocsoc obtained a $82,000 five-year loan repayable at maturity. The company provides a one-year assurance-type warranty on its products and in December 2020 estimated a warranty expense of $23,000, At the end of December, Ocsoc owed suppliers $47,000 for goods purchased during the last quarter of the year, which will be settled in the first quarter of 2021 Ocsochas a $53,000 loan, of which $5.300 is scheduled to be repaid in 2021 During 2020, Ocsoc exceeded its cash balance by $5.900 and the bank automatically activated a line of credit to cover the shortage > 3 > > 5 S Current S S S Long-term