Indicate whether each of the following actions relates to

(a) managing liquidity and cash flows,

(b) recognition of liabilities,

(c) valuation of liabilities,

(d) classification of liabilities, or

(e) disclosure of liabilities:

1. Setting a liability at the fair market value of goods to be delivered 2. Relating the payment date of a liability to the length of the operating cycle 3. Recording a liability in accordance with the matching rule 4. Providing information about financial instruments on the balance sheet 5. Estimating the amount of “cents-off” coupons that will be redeemed 6. Categorizing a liability as long-term debt 7. Measuring working capital 8. Comparing days’ payable with last year Measuring Short-Term Liquidity