For each item determine whether it is reported as a current liability, long$-$term liability, or not a liability, on the balance sheet of a company with a one$-$year operating cycle.

$1.$ Interest payable $($due in $90$ days$)2.$ Wages payable$\mathrm{.}3.$ Accounts receivable$\mathrm{.}4.$ Accounts payable $($due in $30$ days$)5.$ Bonus payable $($to be paid in $60$ days$)6.$ Sales taxes payable$\mathrm{.}7.$ Unearned revenues $($to be earned over next $3$ months$)8.$ Current portion of long$-$term debt$\mathrm{.}9.$ FUTA taxes payable$\mathrm{.}10.$ Notes payable $($due in $13$ to $24$ months$).$