Q1 KZB Bookstore Bhd (KZB) was established in January 2010. The following are transactions in relation to payables of KZB for 2017: Date Transactions 31 January KZB borrowed RM500,000, by signing a one year, 6% note at H-Note Bank. 5 February Purchased inventory from Balirung Stationery amounted RM45,000 on credit. The credit term is 5/30, n/60. 28 March 19 August Paid Balirung Stationery for the inventory bought on 5 February Received a letter from Inland Revenue Board (IRB) mentioning the additional of RM22,500 that KZB need to remit payment to IRB. The additional tax is in regards to the audit done by IRB on the 2016 sales. Payment need to be paid on or before 15 January 2018. 11 November Received 3 month deposit from a tenant for renting a shop lot owned by KZB that situated in Cyberjaya. The monthly rental fee is RM2,500. The tenancy contract begins on 1 March 2018. 13 December Signed a new agreement with Hijrah Bank on the extension of maturity period of the outstanding loan balance which was made on 2010. The outstanding balance of the bank loan is RM56,000. The loan due date which is supposedly on January 2018 has been extended to July 2020. 24 December Purchased inventory from Easy Bean Bookstore Bhd amounted RM145,000 on credit. The credit term is 5/60, n/ 31 December the income tax expense for 2017 is RM35,000. Payment is due on 15 January 2018. Additional information: 1. 2. KZB Bookstore Bhd remits the payment to IRB on 15 January 2018. KZB Bookstore Bhd uses calendar year for its accounting period. REQUIRED: (a) Determine the amount of current liability and non-current liability as at 31 December 2017