Which of the following statements about balance sheets is FALSE?

	a.	The value of assets reflects the historical costs of the assets rather than the current market value.
	b.	Accounts payable are a component of total debt.
	c.	Net working capital is entirely comprised of inputs found on the balance sheet.
	d.	Commercial paper is typically recorded as a current liability.
	e.	Product warranty service is a form of deferred revenue.