Indicate which, if any, of the following items would be reported as a current liability:

a. Advance payments from customers for services to be performed at future dates.

b. Agreements signed with suppliers to purchase inventory at future dates.

c. Agreements signed with customers to deliver completed products at future dates.

d. Advanced payment to suppliers for inventory to be shipped at future dates.

e. Accrued wages for work already performed by employees.

f. Accrued vacation and holiday benefits earned by employees. LOP9