Indicate whether each of the following actions relates to (a) managing liquidity and cash flows, (b) recognition of liabilities, (c) valuation of liabilities, (d) classification of liabilities, or (e) disclosure of liabilities:

1. Providing information about financial instruments on the balance sheet.

2. Measuring working capital.

3. Setting a liability at the fair market value of goods to be delivered.

4. Relating the payment date of a liability to the length of the operating cycle.

5. Recording a liability in accordance with the accrual accounting.

6. Estimating the amount of