A memo to Sara Sara is a new intern working with you. Before she begins her work, you want to familiarize her with some basic items. You send Sara a memo explaining the following concepts to her in a Word document. Use APA citations and formatting where necessary. In your own words, explain liabilities of a known amount, estimated liabilities, and contingent liabilities. Give specific examples of each liability type, and lastly, explain how Dan's Dependable Delivery will report each liability type. In your own words, explain the accounting for bonds and the rationale behind the accounting. Give an example of when the company might issue a bond. Calculate two consecutive years' debt ratio for Dan's Dependable Delivery. Explain the debt ratio and how it would be useful to Dan's Dependable Delivery. The numbers are given in Part 3. Part 2: A variety of transactions for current and long-term lia