Match each item with a type of liability.

Reasoning
Liabilities are classified as provisions if there is significant uncertainty about the amount of the future outflows of economic benefits. Liabilities are classified as contingent if they are conditional upon an uncertain future event outside the control of the entity or if they do not satisfy either or both of the recognition criteria for liabilities.

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Liability 1. Debentures payable 2. Legal proceedings against the entity for injuries from the use of its product 3. Trade creditors 4. Warranties (unclaimed) Type of liability A. Accounts payable and accruals B. Interest-bearing liabilities (borrowings) C. Contingent liabilities D. Provisions