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Current maturities of long-term debt and the use of short-term debt to finance fixed assets are: Current liabilities and are affected by changes in working

Current maturities of long-term debt and the use of short-term debt to finance fixed assets are:

Current liabilities and are affected by changes in working capital policy because they resulted from long-term financing decisions.
Current liabilities but are unaffected by changes in working capital policy because they resulted from short-term financing decisions.
Current liabilities but are unaffected by changes in working capital policy because they resulted from long-term financing decisions.
Long-term liabilities but are unaffected by changes in working capital policy because they resulted from long-term financing decisions.

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