SheffieldLimited has the following balances as at December 31, 2020: accounts payable and accrued liabilities $21,200, wages payable $15,900, bonus payable (due September 30, 2022) $16,200, and bonds payable of $148,400due September 30, 2023 (current portion of $31,800).

1-Prepare the liabilities section of the SFP ifSheffieldpresents liabilities in order of liquidity.

2-Prepare the liabilities section of the SFP ifSheffieldpresents liabilities segregated into current and non-current