Select from the list provided to indicate whether each of the following is a current liability, noncurrent liability, or other item.

Each choice may be used once, more than once, or not at all.

questions:

An appropriation of retained earnings.

Current maturity of a long-term debt.

Short-term obligations to be refinanced, given an ability to consummate the refinancing.

An accommodation endorsement on a demand note issued by an affiliated entity.

Unfunded past service costs of a pension plan to the extent that the benefits have not vested and the costs have not been charted to operations.