Which of the following is incorrect? Current liabilities are those that will be satisfied within one year or the operating cycle, whichever is longer. Current liabilities impact a company's liquidity. Liquidity is the ability of the company to meet its total obligations. Working capital is equal to current assets minus current liabilities. A bond will sell at its par value when the market rate of interest equals the coupon rate of interest. True False A bond will sell at a premium when the market rate of interest is greater than the coupon rate of interest. True O False