Identify which of the following items should be classified as a current liability. For those that are not current liabilities, identify where they should be classified.
(a) A product warranty
(b) Cash received in advance for airline tickets
(c) HST collected on sales
(d) Bank indebtedness
(e) Interest owing on an overdue account payable
(f) Interest due on an overdue account receivable
(g) A lawsuit pending against a company. The company is not sure of the likely outcome.
(h) Amounts withheld from the employees' weekly pay
(i) Prepaid property tax
(j) A $75,000 mortgage payable, of which $5,000 is due in the next year