Presented below are various account balances of K.D. Lang Inc.. Indicate whether each of the items below should be classified on December 31, 2020, as a current liability, a long-term liability, or under some other classification. Consider each one independently from all others; that is, do not assume that all of them relate to one particular business. (a) Unamortized premium on bonds payable, of which $3,000 will be amortized during the next year. (b) Bank loans payable of a winery, due March 10, 2024. (The product requires aging for 5 years before sale and the loan will be paid from sales revenue.) (c) Serial bonds payable, $1,000,000, of which $200,000 are due each July 31. (d) Amounts withheld from employees' wages for income taxes. (e1) Notes payable due January 15, 2023. (operating cycle is greater than one year and current assets are used) (e2) Notes payable due January 15, 2023. (otherwise) (f) Credit balances in customers' accounts arising from returns and allowances after collection in full of account. Classification