Rios Raft Company had the following liabilities. Determine whether each liability would be considered a current liability $($CL$)$ or a long$-$term liability $($LTL$).$

a$.$ Accounts Payable

b$.$ Note Payable due in $3$ years

c$.$ Salaries Payable

d$.$ Note Payable due in $6$ months

e$.$ Sales Tax Payable

f$.$ Unearned Revenue due in $8$ months