Which of these accounts should be included to calculate the WACC?

Balance Sheet

Current liabilities:

Short$-$term borrowings

Accounts payable

Accrued liabilities

Accrued income taxes

Long$-$term debt due within one year

Operating lease obligations due within one year

Finance lease obligations due within one year

Long$-$term debt

Long$-$term operating lease obligations

Long$-$term finance lease obligations

Income statement

Interest:

Debt

Finance lease

Interest income