Ceneplex Theatre has the following obligations at December 31:

(a) a note payable for

$100,000 due in two years,

(b) a ten-year mortgage payable of $200,000 payable in ten $20,000 annual payments,

(c) interest payable of $15,000 on the mortgage, and

(d) accounts payable of

$60,000. For each obligation, indicate whether it should be classified as a current liability. LO4