Question 4 of 23 View Policies Current Attempt in Progress -/7 E ! Included in Martinez Limited's December 31, 2023 trial balance are the following accounts: Accounts Payable $262.000; Obligations under Lease $186,000; Unearned Revenue $149,000; Bonds Payable $482,000 (due October 31, 2035); Salaries and Wages Payable $128,000; Interest Payable $50,000; Income Tax Payable $18,000; and Notes Payable $100,000 (due on March 31, 2024). On January 31, 2024, Martinez finalized refinancing of the notes payable with a new note payable due on March 31, 2025. The financial statements were issued on February 28, 2024. Prepare the current liabilities section of the statement of financial position if Martinez prepares financial statements in accordance with IFRS. Martinez Limited Statement of Financial Position (Partial) December 31, 2023 Current Liabilities Accounts Payable Martinez Limited Statement of Financial Position (Partial) December 31, 2023 $ Unearned Revenue Salaries and Wages Payable Notes Payable Income Tax Payable Income Tax Payable Total Current Liabilities Identify which items are monetary. Accounts payable Unearned revenue $ EA 1