Indicate whether each of the following actions relates to

(a) Managing liquidity and cash flow,

(b) Recognition of liabilities,

(c) Valuation of liabilities,

(d) Classification of liabilities, or

(e) Disclosure of liabilities:

1. Determining that a liability will be paid in less than one year

2. Estimating the amount of a liability

3. Providing information about when liabilities are due and their interest rates

4. Determining when a liability arises

5. Assessing working capital and payables turnover