Laura, the accountant for Ocsoc Ltd., is currently preparing the December 31, 2020, statement of financial position, and she asked you to help her classify the following liabilities: Identify each of the liabilities as current or non-current (Long-term). (Note that some liabilities may be classified partially as current and partially as non-current.)

a.		In the month of December, Ocsoc accepted $175,000 in deposits for goods to be delivered to customers by March 2021.
b.		During December, Ocsoc withheld $8,000 from employee wages for CPP, EI, and taxes. The company is required to remit the amount to the government on January 15, 2021.
c.		In 2019, Ocsoc obtained a $85,000 five-year loan repayable at maturity.
d.		The company provides a one-year assurance-type warranty on its products and in December 2020 estimated a warranty expense of $26,000.
e.		At the end of December, Ocsoc owed suppliers $50,000 for goods purchased during the last quarter of the year, which will be settled in the first quarter of 2021.
f.		Ocsoc has a $52,000 loan, of which $5,200 is scheduled to be repaid in 2021.
g.		During 2020, Ocsoc exceeded its cash balance by $5,900 and the bank automatically activated a line of credit to cover the shortage.

				Current		Long-term
a.		Current? Long-term? Current and Long-term?		$		$
b.		Current? Long-term? Current and Long-term?		$		$
c.		Current? Long-term? Current and Long-term?		$		$
d.		Current? Long-term? Current and Long-term?		$		$
e.		Current? Long-term? Current and Long-term?		$		$
f.		Curren? Long-term? Current and Long-term?		$		$
g.		Current? Long-term? Current and Long-term?		$		$