Which of these accounts should be included to calculate the DEBT $($D$)$considered in the WACC : D$/($D$+$E$))*$Rd$(1-$t$\%)+($E$/($D$+$E$))*$Re $?$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

Total current liabilities

Long$-$term debt

Long$-$term operating lease obligations

Long$-$term finance lease obligations

Deferred income taxes and other