The balance sheet at December $31,2024,$ for Nevada Harvester Corporation includes the liabilities listed below:

$11\%$ bonds with a face amount of $$38$ million were issued for $$38$ million on October $31,2015.$ The bonds mature on October $31,2035.$ Bondholders have the option of calling $($demanding payment on$)$ the bonds on October $31,2025,$ at a redemption price of $$38$ million. Market conditions are such that the call is not expected to be exercised.

Management intended to refinance $$10\mathrm{.}5$ million of its $9\%$ notes that mature in May $2025.$ In early March, prior to the actual issuance of the $2024$ financial statements, Nevada Harvester negotiated a line of credit with a commercial bank for up to $$4\mathrm{.}5$ million any time during $2025.$ Any borrowings will mature two years from the date of borrowing.

Noncallable $12\%$ bonds with a face amount of $$15\mathrm{.}5$ million were issued for $$15\mathrm{.}5$ million on September $30,2005.$ The bonds mature on September $30,2025.$ Sufficient cash is expected to be available to retire the bonds at maturity.

A $$26$ million $7\%$ bank loan is payable on October $31,2030.$ The bank has the right to demand payment after any fiscal year$-$end in which Nevada Harvester$$s ratio of current assets to current liabilities falls below a contractual minimum of $1\mathrm{.}7$ to $1$ and remains so for six months. That ratio was $1\mathrm{.}45$ on December $31,2024,$ due primarily to an intentional temporary decline in inventory levels. Normal inventory levels will be reestablished during the first quarter of $2025.$

Required:

For each liability listed above, what amount will be reported as a current liability and as a noncurrent liability on the December $31,2024$ balance sheet?

Prepare the liability section of a classified balance sheet for Nevada Harvester at December $31,2024.$ Accounts payable and accruals are $$19$ million.