Scenario 4: You are an accounting manager for Best Service Company. On the company's 12/31/20 Balance Sheet, you observe the following liabilities: Notes Payable: $85,000 (maturity date: 06/30/2026) Accounts Payable: $15,000 Unearned Revenue: $5,000 Lawsuit Payable: $60,000 (worst-case scenario; lawsuit is still pending) Salaries Payable: $22,000 Notes Payable: $2,000 (maturity date: 09/30/21) Audit Fee Payable: $50,000 (Audit is still in process) Utilities Payable: $1,000 Required: Classify each liability above as either current, non-current, or estimated/contingent (use C, NC or EC)