Le Château Inc. reported the following liabilities (in thousands) in its January 31, 2010, financial statements:

Instructions
(a) Identify which of the above liabilities are likely current and which are likely non-current. Say if an item fits in neither category. Explain the reasoning for your selections.
(b) Prepare the liabilities section of Le Château's statement of financial position.

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$ 27,151 Income taxes payable Long-term debt Operating leases Other long-term liabilities Unused operating line of credit Accounts payable and accrued liabilities Current portion of long-term debt Dividends payable Future income taxes 11,752 4,293 3,910 $ 19 21,464 267,263 10,222 9,653