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

$7\%$ bonds with a face amount of $$30$ million were issued for $$30$ 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 $$30$ million. Market conditions are such that the call is not expected to be exercised.

Management intended to refinance $$9\mathrm{.}8$ million of its $13\%$ notes that mature in May $2025.$ In early March, prior to the actual issuance of the $2024$ financial statements, Nevada Harvester negotiated a line of credit with a commercial bank for up to $$7\mathrm{.}4$ million any time during $2025.$ Any borrowings will mature two years from the date of borrowing.

Noncallable $6\%$ bonds with a face amount of $$25\mathrm{.}0$ million were issued for $$25\mathrm{.}0$ 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 $$16$ million $13\%$ bank loan is payable on October $31,2030.$ The bank has the right to demand payment after any fiscal year$-$end in which Nevada Harvester$$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 $$28$ million.