PWhich of the forrowing should not be included in the current liabilities section of the statement of financial position All of these answer choices are inclused Unearned revenues Trade notes payable A dividend payable in the form of cash Labilities are obligations to transier ownership shares to other entities in the tuture None of these answer choices ate correct -deferred credits that are recognized and measured in conformity with International Financial Reportiog Standards-lFRS any accounts having credit balances after closing entries are made