The following items were extracted from the accounting records of west Dan Company limited for the year ending 30th September 2020
	sh'000,000'
Notes payable to Alibaba bank	396,000.00
Income tax payable	252,000.00
Deffered income tax	560,000.00
Loss contigencies relating to law suit	800,000.00
Accounts payable and accrued expenses	652,920.00
Mortgage loan payable	963,456.00
Unarmotized premium on bonds payable	5,624.00
Pension expense	245,600.00
Unfunded liability for non-pension postretirement benefits	3,228,000.00
Unearned revenue	101,200.00
Bonds payable	8,800,000.00
Accrued bond interest payable	440,000.00
Other Information
1. The bonds payable mature in seven months. A sinking funs has been accumulated to repay the full maturity of this bond issue
2. Ksh. 104m of the deferred taxes arose from assets or liabilities classified as current
3. The notes payable owed to Alibaba is due in 30 days. West Dam Company limited has arranged with this Bank to renew the note for an additional two years.
4. The Mortgage note is payable for Ksh 32million per month over the next three years. During the next 12 months, the principal amount of this note will be reduced to 679,979,000.
5. West Dam Company limited has been sued for Ksh 800 million by someone claiming the company's pumps are excessively noisy. It is reasonably possible, but not probable, that a loss has been sustained.
6. The company's pension plan is fully funded. During 2021, the company intends to fund Ksh 400 Million of its unfunded liability for non-pension post-retirement benefits.
Required
a) Using this information, prepare the current liabilities and long term liabilities sections of a classified balance sheet at 30th sept 2021
b) Explain briefly how the information in each of the six numbered paragraphs affected your presentation of the company's liabilities.