Consider the following situations and determine $(1)$ which type of liability should be recognized $($specific account$),$ and $(2)$ how much should be recognized in the current period $($year$).$

A$.$ A business depreciates a building with a book value of $$12,000,$ using straight$-$line depreciation, no salvage value, and a remaining useful life of six years.

B$.$ An organization has a line of credit with a supplier. The company purchases $$35,500$ worth of inventory on credit. Terms of purchase are $3/20,$ n$/60.$

C$.$ An employee earns $$1,000$ in pay and the employer withholds $$46$ for federal income tax.

D$.$ A customer pays $$4,000$ in advance for legal services. The lawyer has previously recognized $30\%$ of the services as revenue. The remainder is outstanding.