Match each situation with its classification of liability or committment.

Question 31 options:

12345	Product warranty
12345	Current portion of long-term debt
12345	Purchase agreement
12345	Accounts payable
12345	Liability for vacation pay
12345	Dividend to be declared in future
12345	Payroll liabilities
12345	Discounted note receivable
12345	Lawsuit filed against the company
12345	Guarantee of debt for other company
12345	Unearned revenues
12345	lease agreement

1.	contingent liability
2.	definitely determinable liability
3.	estimated liability
4.	commitment
5.	not a liabililty or committment