Pair each item in the list below on the left with an item from the list on the right that is most appropriately associated with it. The same item in the right column can be used more than once or not at all.

_____	Interest expense is recorded in the period interest is incurred rather than in the period interest is paid.	Accounts payable
_____	Payment is reasonably possible and estimable.	Deferred revenue
_____	The sum of cash, current investments, and accounts receivable divided by current liabilities.	Accrual accounting
_____	Payment is probable and is reasonably estimable.	Acid-test or quick ratio.
_____	Gift cards	Commercial paper
_____	The part of long-term debt that is due within one year.	Payroll taxes paid by both employee and employer
____	Social security and medicare taxes.	Interest expense
_____	Unsecured notes sold in minimum denominations of $25,000 with maturities up to 270 days.	Disclosure of a contingent liability.
_____	Classifying liabilities as either current or long-term helps investors and creditors assess this.	Accrual/recording of a contingent liability.
_____	Incurred on notes payable.	Current portion of long-term debt.
_____	Frequent flier miles granted to a customer.	The riskiness of a businesss obligations.