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