Listed below are several terms and phrases associated with current liabilities. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it. 

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List A List B 1. Face amount x Interest rate x Time a. Informal agreement 2. Payable with current assets b. Secured loan 3. Short-term debt to be refinanced with common stock c. Refinancing prior to the issuance 4. Present value of interest plus present value of principal 5. Noninterest-bearing of the financial statements d. Accounts payable 6. Noncommitted line of credit e. Accrued liabilities 7. Pledged accounts receivable 8. Reclassification of debt 9. Purchased by other corporations 10. Expenses not yet paid 11. Liability until refunded 12. Liability until satisfy performance obligation f. Commercial paper g. Current liabilities h. Long-term liability i. Usual valuation of liabilities j. Interest on debt k. Customer advances I. Customer deposits