Jamison Jackets has the following obligations at December 31: For each obligation, indicate whether it should be classified as a current liability. (Assume an operating cycle of less than one year.)

(a)		a note payable for $100,000 due in two years		select an option Yes No
(b)		salaries payable of $20,000		select an option Yes No
(c)		annual principal payment of $30,000 on a 10-year mortgage payable of $300,000		select an option YesNo
(d)		interest payable of $15,000 on the mortgage		select an option YesNo
(e)		accounts payable of $60,000		select an option YesNo
(f)		sales taxes payable of $6,500		select an option YesNo