E4-26B. (Learning Objective 3: Classifying liabilities based on liquidity) The same review in E4-25B resulted in the following information on PG Broadcasting's liabilities at the end of December 31, 20X5: Trade payable of 117,000 Note payable of 180,000 due July 1, 20X7 Interest accrued for note payable 4,200 (payable every quarter, the next payment being on April 1, 20X6) Provisions for unbilled expenses of 22,400 Provision for employee benefit of 198,500 (first employee retirement expected in 20X9) Interest-free loan from a shareholder, totaling 200,000, repayable in eight equal quarterly installments, first payment due on March 1, 20X6. What are PG Broadcasting's current and non-current liabilities