Answer:
1. Notes payable (due in 13 to 24 months)  - L
Long term because period of payment is over a year. 
2. Notes payable (due in 6 to 11 months).  - C
Current because period of payment is under a year. 
3. Notes payable (mature in five years).  - L
Long term because it will mature after a period of a year.
4. Current portion of long-term debt.  - C
Current because it deals with payment for the year.
5. Notes payable (due in 120 days).  - C
Current as it matures in less than a year. 
6. FUTA taxes payable  - C
Taxes are for a single period making them current.
7. Accounts receivable  - N
This is an asset not a liability
8. Sales taxes payable.  - C
As this is this for the year, it is current.
9. Salaries payable.  - C
For the period so they are a current liability.
10. Wages payable - C
Concern one period so are a current liability.