Classify each of the following items as current liability (CL), long-term liability (LT), contingent liability (CO), estimated liability (EL), disclosure only (DO) or no liability (NL) place an X in the box

(Note: There are special sections for Classifying Liabilities, Estimated Liabilities and Contingent Liabilities. You will need to review all of them to get this chart right)

Account	CL	LT	CO	EL	DO	NL
Federal income taxes withheld
Lawsuit against the company considered probable and not estimable at this time
Warranty on products sold
Accounts payable
Vacation benefits
15 year building mortgage
Unearned revenues
FICA taxes payable
Product recall due to injuries, but no lawsuits filed
Salaries payable
Proposed fine by the EPA of $25,000 that has probable cause
Accrued Interest
Employee benefits withheld
Note receivable - Due in 90 days
Property taxes payable
Company guaranteed the debt of a vendor to aid in production
Consignment inventory
5 year installment truck loan
60 day Promissory Note Payable
Pension Payable