1. Classify each of the following items as either: (4 points) A. Current liability B. Long-term liability C. Not a liability 1. 60-day promissory note 2. Payment of a 4-year term loan due this year 3. Salaries payable 4. FICA taxes payable 5. Income taxes payable 6. Payment of a 30-year term loan due this year 7. Accounts payable 8. Note payable due in full in two years.