atch the following Payroll taxes Line of credit Interest on debt The riskiness of a business's obligations Current portion of long-term debat Match each of the options above to the items below Long term debt maturing within one year of the balance sheet date, Classifying liabilities as either current or long-term helps investors and creditors assess this. Amount of note payable annual interest rate fraction of the year FICA and FUTA. Informal agreement that permits a company to borrow up to a prearranged imit