The adjusted trial balance for Payne Corporation at the end of the current year contained the following accounts (20 points): Bonds payable, 10%. 710 000 Interest payable 20 000 Lease liability. 60 000 Mortgage payable, 9%, 80 000 Accounts payable 130 000 Required: (a) Calculate the balance of non-current liabilities (10 pts) (b) calculate the balance of the current liabilities (10 pts)