Consider the following accounts and determine if the account is a current liability, a noncurrent liability, or neither. A. Cash Neither B. Federal income tax payable this year Current liability C. Long-term note payable Noncurrent liability D. Current portion of a long-term note payable Current liability E. Note Payable due in four years Noncurrent liability F. Interest Expense Current liability G. State income tax Current liability

A. Cash ⇒ Neither

Cash is a current asset not a liability at all.

B. Federal income tax payable this year ⇒ Current liability.

If a liability is to be paid within the current period then it is a current liability and as federal income tax payable is a liability and it is due this year, it is a current liability.

C. Long-term note payable ⇒ Noncurrent liability

If the liability is for more than the current period then it is a non-current liability.

D. Current portion of a long-term note payable ⇒ Current liability

The current portion of a long term note payable is due to be paid within current period so is a current liability.

E. Note Payable due in four years ⇒ Noncurrent liability

This is due for more than the current period so is a non-current liability.

F. Interest Expense ⇒ Neither

This is not a liability but an expense that goes to the income statement.

G. State income tax ⇒ Neither

This is not a liability either but an expense that goes to the income statement.

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.