4.6. Indicate which of the following current assets and current liabilities are operating accounts (O) and thus included in the adjustment of net income to cash flow from operating activi- ties and which are cash (C), investing (1), or financing (F) accounts. (a) Accounts payable. (b) Accounts receivable. I (c) Notes payable (to bank). (d) Marketable securities. (e) Accrued expenses. (f) Inventory (g) Prepaid expenses. (h) Current portion of long-term debt. (i) Dividends payable. (1) Income taxes payable. (k) Interest payable. (1) Certificates of deposit