Which would be listed as a current liability when using the USAR format to prepare a balance

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Which would be listed as a current liability when using the USAR format to prepare a balance sheet? 

a. Gift cards payable

b. Utility deposits

c. Beverage inventories

d. Customer house accounts

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Managerial Accounting for the Hospitality Industry

ISBN: 978-1119386223

2nd edition

Authors: Lea R. Dopson, David K. Hayes

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