How would each of the following items be classified on Maniwaki Forestry Corp.'s (Maniwaki) September 30, 2017 balance sheet? Explain your reasoning.
a. A $2,500,000 20-year mortgage on Maniwaki's land and building. The mortgage requires annual equal payments of $293,650.
b. $125,200 withheld from employee paycheques for income taxes.
c. A $2,500 deposit received for lumber to be delivered in March 2018.
d. $300,000 owed to a supplier for equipment delivered in December 2017; $150,000 of the amount owed is due on December 15, 2017 and the remainder on November 1, 2018.
e. A $325,000 demand loan from the bank.
f. A three-year warranty provision for finished fine lumber. The total provision is $3 million with the obligation spread evenly over the three years.