a) Company A has an open litigation in the court with the community of the area who claim for a reimbursement from a damage pretended to be caused from the activity of the company to their property for 5,000,000 ALL and the reimbursement of the unearned revenues of 1,000,000 ALL. After consulting with the legal representative, the company is informed that there is a high possibility that the residents will win the lawsuit for property damage, but without the unearned revenues. The court is probable to impose a compensation of 4,500,000 ALL at the end of the process. b) Company X has calculated the wages and salaries of its employees for the month of December in the total amount of 1,800,000 ALL. Has calculated also the contribution for social insurance 340,000 ALL on behalf of the employer and 140,000 ALL on behalf of the employees. Has calculated the salary income tax of 100,000 ALL. During the month, has prepaid half of their gross salary in the amount of 900,000 ALL. The value of liabilities in the balance sheet will be: a) 6,000,000 b) 6,240,000 c) 5,740,000 d) 5,660,000 e) Other_________