The following items appear on the balance sheet of Crunched Auto Body Repair Shop, which has a 12-month operating cycle. Identify the proper classification of each item. In the space beside each item write a C if it is a current liability, an L if it is a non-current liability, or an N if it is not a liability.
1. a. Wages payable.
2. b. Notes payable in 60 days.
3. c. Mortgage payable (payments due in the next 12 months).
4. d. Notes receivable in 90 days.
5. e. Note payable (matures in 5 years).
6. f. Mortgage payable (payments due after the next 12 months).
7. g. Notes payable due in 18 months.
8. h. Income taxes payable.
9. i. Estimated warranty liability.
10. j. Allowance for doubtful accounts.