Howland Company has these obligations at Dcember 31st: (a) a note payable for 100,00 due in 2 years, (b) a 10 year mortgage payable of 200,000 payable in ten @20,000 annual payments © interest payable of $15000 on the mortgage, and (d) accounts payable of 60,000. For each obligation, indicate whether it should be classified as a current liability.