ItemClassification$1.$ Interest payable $($due in $90$ days$)2.$ Unearned revenues $($to be earned over next $3$ months$)3.$ Employee Union Dues Payable$4.$ Pension liability $($to be paid to employees retiring in $2$ to $5$ years$)5.$ Warranty liability $(6$ months of coverage$)6.$ FICA$$Social Security Taxes Payable$7.$ FICA$$Medicare Taxes Payable$8.$ Prepaid Insurance $(6$ months of coverage$)9.$ Sales taxes payable$\mathrm{.}10.$ Pension liability $($to be fully paid to retired employees in next $11$ months$)$