Pascal Corporation is preparing its December 31, 2022, statement of financial position. The following items may be reported as either a current or non-current liability.

1. On December 15, 2022, Pascal declared a cash dividend of $2 per share to shareholders of record on December 31. The dividend is payable on January 15, 2023. Pascal has issued 1,000,000 ordinary shares of which 50,000 shares are held in treasury.

2. At December 31, bonds payable of $100,000,000 are outstanding. The bonds pay 8% interest every September 30 and mature in installments of $25,000,000 every September 30, beginning September 30, 2023.

3. At December 31, 2021, customer advances were $12,000,000. During 2022, Pascal collected $30,000,000 of customer advances; advances of $25,000,000 represent performance obligations, which have been satisfied.

Instructions

For each item above, indicate the dollar amounts to be reported as a current liability and as a noncurrent liability, if any.