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Which of the following should NOT be included in the current liabilities section of the statement of financial position? trade accounts payable current portion of
Which of the following should NOT be included in the current liabilities section of the statement of financial position?
| trade accounts payable |
| current portion of long-term debt to be retired by non-current assets |
| short-term zero-interest-bearing notes payable |
| a liability due on demand (callable debt) |
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