Listed below are several terms and phrases associated with current liabilities. Pair each item from List A (by letter) with the item from List B that is most appropriately associated withit.

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List A List B 1Face amount x Interest rate x Time Informal agreement Payable with current assets Short-ierm debt to be refinanced with common stock. c. Refinancing prior to the issuance Present value of interest plus present value of principal.lof the financial statements Noninterest-bearing Noncommitted line of credit Pledged accounts receivable Reclassification of debt. Purchased by other corporations Secured loan Accounts payable e. Accrued liabilities Commercial paper Current liabilities Long-term liability i. Usual valuation of liabilities 10 Expenses not yet paid 11 Liability until refunded 12 Applied against purchase price j. Interest on debt Customer advances 1. Customer deposits