On the balance sheet, current liabilities are generally listed before non-current liabilities. O in order of liquidity. O as the first category in the liability section. O any of the above are acceptable. Why is it important for companies to carefully monitor the relationship of current liabilities to current assets? to ensure that a surplus of current liabilities is maintained O to evaluate a company's short-term ability to pay debt to ensure there are no errors presented in the financial statements O all of the above are important factors PST is charged separately in all of the following provinces except Quebec. Alberta. Saskatchewan. O British Columbia. GST is charged at the rate of 13%. 5%. 8%. 14%