Rios Raft Company had the following liabilities.

a. Accounts Payable

b. Note Payable due in three years

c. Salaries Payable

d. Note Payable due in six months

e. Sales Tax Payable

f. Unearned Revenue due in eight months g. Income Tax Payable Determine whether each liability would be considered a current liability (CL) or a long-term liability (LTL).