W Corporation is preparing its Statement of Financial Position (SFP) at December 31, 2020. The items below are under consideration. In the table below, show with appropriate captions, how each of these items (b to f) should be reported on the December 31, 2020 SFP. Where appropriate, report the current and non-current components of the SFP element and the amounts involved. W uses IFRS. Item a is done as example below.

Item	Reporting on Dec. 31, 2020 SFP
Rent received in advance for the first quarter of 2021.	Current liabilities Rent revenue collected in advance (or unearned rent venue)..$16,000 (done as example)
At December 31, bonds payable of $50 million is outstanding. The bonds pay 6% interest every July 1 and mature in instalments of $10 million every July 1, beginning on July 1, 2021.
A long-term advance of $5,000 was made by W to the companys president on December 31, 2020.
An empty warehouse with book value of $200,000 retired from use and held for sale. The current market value of the warehouse is $225,000.
On December 20, 2020, W declared a cash dividend of $2.50 per common share on the 500,000 common shares outstanding to be paid on January 10, 2021.
In December 2020, a customer filed a lawsuit against W company for breach of contract to services provided in 2020. The customer is seeking damages of $250,000. Ws legal counsel believes that W will likely lose the lawsuit and have to pay between $150,000 and $250,000; the $150,000 payout and $250,000 payout are equally probable.