Examples of current liabilities are all of the following except a. current portion of long-term debt. b. accounts receivable. c. accounts payable. d. short-term notes payable. The journal entry a company uses to record accrued vacation privileges for its employees at the end of the year is a. debit Salary Expense; credit Cash. b. debit Vacation Pay Expense; credit Vacation Pay Payable. c. debit Vacation Pay Payable; credit Vacation Pay Expense. d. debit Salary Expense; credit Salaries Payable. Postretirement benefits may include all of the following except a. tuition assistance. b. dental care. c. vacation pay. d. All of these choices are correct