Rodriguez Corporation includes the following items in its liabilities at December 31, 2017. 1. Notes payable, $25,000,000, due June 30, 2018. 2. Deposits from customers on equipment ordered by them from Rodriguez, $6,250,000. 3. Salaries and wages payable, $3,750,000, due January 14, 2018. Instructions Indicate in what circumstances, if any, each of the three liabilities above would be excluded from current liabilities.