Practice Set - Questionnaire Centrum Advertising Services, a Montreal advertising firm, has a December 31 year-end and prepares financial statements annually. Centrum gathered the following information to prepare the current liability section of its December 31, 2017, balance sheet. For each of the below [Questions A, B, C, D, & E], determine what will be included in the current liabilities section of Centrum's December 31-2017, balance sheet.