The most frequently used current liabilities$$ are:

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Part $1$

A$.$

accounts$$ payable, notes$$ payable, and inventories.

B$.$

$$cash$,$ notes$$ payable, and accrued liabilities.

C$.$

accounts$$ payable, accounts$$ receivable, and accrued liabilities.

D$.$

accounts$$ payable, notes$$ payable, and accrued liabilities.