Fresno Company has the following obligations at December 31:

(a) a note payable for \(\$ 100,000\) due in 2 years,

(b) a 10 -year mortgage payable of \(\$ 200,000\) payable in \(10 \$ 20,000\) annual payments,

(c) interest payable of \(\$ 15,000\) on the mortgage, and

(d) accounts payable of \(\$ 60,000\). For each obligation, indicate whether it should be classified as a current liability.