Jamison Jackets has the following obligations at December 31:
(a) A note payable for $100,000 due in two years
(b) Salaries payable of $20,000
(c) A10-year mortgage payable of $300,000, payable in 10 annual payments of $30,000 plus interest
(d) Interest payable of $15,000 on the mortgage
(e) Accounts payable of $60,000
(f) Sales taxes payable of $6,500
For each obligation, indicate whether it should be classified as a current liability. (Assume an operating cycle of less than one year.)