I am trying to classify what type of liabilities these payables are or if they are liabilities at all.

The choices are current, long-term, or not a liability.

Sales taxes payable- current
FUTA taxes payable-
Accts. Rec.-
Accrued payroll payable-
Wages payable- current
Notes payable- current
Notes payable ( due in 120 days)- current
Current portion of long-term debt- current
Notes payable( mature in five years)- Long term
Notes payable ( due in13 to 24 months) - Long term

Can someone help me with the three I am unsure of and check the ones that I think that I know.

FUTA taxes payable- current
Accts. Rec.- not a liability
Accrued payroll payable- current