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. Wages payable, FICA$-$Medicare Taxes Payable, Machinery $($expected life of four years$),$ salaries payable, warranty liability $(6$ months of coverage$),$ FICA$-$Social Security Taxes Payable, Employee Union Dues Payable, Interest Payable $($due in $90$ days$),$ Employee Federal Income Taxes Payable, Notes Payable $($mature in $5$ years$)$