Rodriguez Corporation includes the following items in its liabilities at December 31, 2014.\n1. Notes payable, $25,000,000, due June 30, 2015.\n2. Depos
Rodriguez Corporation includes the following items in its liabilities at December 31, 2014.
\r\n1. Notes payable, $25,000,000, due June 30, 2015.
\r\n2. Deposits from customers on equipment ordered by them from Rodriguez, $6,250,000.
\r\n3. Salaries and wages payable, $3,750,000, due January 14, 2015.
\r\nInstructions
\r\nIndicate in what circumstances, if any, each of the three liabilities above would be excluded from current liabilities.