The following items appear on the balance sheet of a company with a one$-$year operating cycle. Identify each item as a current liability, a long$-$term liability, or not a liability.

$\backslash$table$[[$Item$,$Classification$],[1.$ Interest payable $($due in $90$ days$),$Current liability$],[2.$ Wages payable.,$],[3.$ Accounts receivable.,$],[4.$ Accounts payable $($due in $30$ days$),],[5.$ Bonus payable $($to be paid in $60$ days$),],[6.$ Sales taxes payable.,Current liability$],[7.$ Unearned revenues $($to be earned over next $3$ months$),],[8.$ Current portion of long$-$term debt.,$],[9.$ FUTA taxes payable.,$],[10.$ Notes payable $($due in $13$ to $24$ months$).,]]$