At December $31,$ Year $30,$ a company$$s liabilities include the following:

$$23$ million of $5\%$ bonds were issued for $$23$ million on May $31,$ Year $8.$ The bonds mature on May $31,$ Year $38,$ but bondholders have the option of calling $($demanding payment on$)$ the bonds on May $31,$ Year $31.$ However, the option to call is not expected to be exercised, given prevailing market conditions.

$$27$ million of $4\%$ notes are due on May $31,$ Year $31.$ A debt covenant requires the company to maintain current assets at least equal to $188\%$ of its current liabilities. On December $31,$ Year $30,$ the company is in violation of this covenant. The company obtained a waiver from the bank until June of Year $31,$ having convinced the bank that the company$$s normal $2$ to $1$ ratio of current assets to current liabilities will be reestablished during the first half of Year $31.$

$$20$ million of $7\%$ bonds were issued for $$20$ million on August $1,$ Year $1.$ The bonds mature on July $31,$ Year $31.$ Sufficient cash is expected to be available to retire the bonds at maturity.

Required:

What portion of each liability is reported as a current liability and as a noncurrent liability?

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$