Which of the following increases the current liabilities of a business entity? A. Amount owed by a tenant B. Insurance paid for the next financial year C. Bank (debit balance) D. Loan (with a maturity date of 11 months hence) Which of the following increases the current liabilities of a business entity? A. Amount owed by a tenant B. Insurance paid for the next financial year C. Bank (debit balance) D. Loan (with a maturity date of 11 months hence)