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A$)$ A written promise to repay the amount borrowed plus interest.

B$)$ Loss is reasonably possible and amount is reasonably estimable.

C$)$ Debt that will be paid within one year of the balance sheet date.

D$)$ Loss is probable and amount is reasonably estimable.

E$)$ A liability that requires the sacrifice of something other than cash.

Current portion of long$-$term debt

Deferred revenues

Disclosure of a contingent liability

Notes payable

Recording a contingent liability