Presented below are various account balances of k. d. lang inc. indicate whether each of the items below should be classified on december 31, 2017, as a current liability, a long-term liability, or under some other classification. consider each one independently from all others; that is, do not assume that all of them relate to one particular business.(a) unamortized premium on bonds payable, of which $3,000 will be amortized during the next year. (b) bank loans payable of a winery, due march 10, 2021. (the product requires aging for 5 years before sale. current assets are used to satisfy the debt.) (c) serial bonds payable, $1,000,000, of which $200,000 are due each july 31. (d) amounts withheld from employees' wages for income taxes.