12-16 thank u:)

12. Listed below are several terms and phrases associated with current liabilities. Match each List B a. The riskiness of a business's obligations b. Discount on bond c. Interest expense d. FICA e. Accrual Accounting. f. Current Ratio g. Current portion of long-term 1. Current assets divided by current 2. Events with uncertain outcomes that may represent potential liabilities 3. Gift cards 4. Long-term debt maturing within one year 5. Social Security and Medicare 6. A form of interest bearing notes payable issued by corporations, govenments 7. Interest expense is recorded in the period interest is incurred rather than in the period interest is paid 8. Difference between the face value of a bond and the selling price, when bond sold at less than face value. h. Unearned revenue i. Bonds j. Contingencies 9. Classifying liabilities as either current or long-term helps investors and creditors assess this 10. Incurred on a notes payable 13. A $100,000 in bonds is issued at 95. Prepare the journal entry to record the issuance of this 14. California Corporation's accounting equation on the 12/31/17 balance sheet is: $850,000 Calculate CA Corp's Debt to Assets ratio $435,000 Liabilities Stockholders Equity: $415,000 15. What is a lease called that is essentially the purchase of an asset with debt financing? 16, A 10 year bond, with an interest rate of 5% is issued for $1,000,000. Make the journal entry in good form to record the semi-annual interest. (Page 516)