Which of the following would not be a current liability on December 31 ? A $5,000 note payable due December 31 of the following year A$3,000 note payable due on December 31 in two years Accrued salaries payable of $800 to be paid on January 7 of the following year Accounts payable of $1,000 due January 31 of the following year A $10,000 note payable due June 30 of the following year