Busch Company has these obligations at December 31: 

(a) A note payable for $100,000 due in 2 years with an annual interest rate of 6%,

(b) Interest payable of $6,000 on a long-term note payable due next year, 

(c) Accounts payable of $60,000. For each obligation, indicate whether it should be classified as a current liability, long-term liability, or both.