The following items represent liabilities on a firm%u2019s balance sheet:

a. An amount of money owed to a supplier based on the terms 2/20, n/40, for which no note was executed.

b. An amount of money owed to a creditor on a note due April 30, 2013.

c. An amount of money owed to a creditor on a note due August 15, 2014.

d. An amount of money owed to employees for work performed during the last week in December.

e. An amount of money owed to a bank for the use of borrowed funds due on March 1, 2013.

f. An amount of money owed to a creditor as an annual installment payment on a ten-year note.

g. An amount of money owed to the federal government based on the company%u2019s annual income.

Question: For each item, state whether it should be classified as a current liability on the December 31, 2012, balance sheet. Assume that the operating cycle is shorter than one year. If the item should not be classified as a current liability, indicate where on the balance sheet it should be presented.