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.

1. An IOU promising to repay the amount borrowed plus interest.	a. Recording of a contingent liability.
2. Payment amount is reasonably possible and is reasonably estimable.	b. Deferred revenue.
3. Mixture of liabilities and equity a business uses.	c. The riskiness of a business’s obligations.
4. Payment amount is probable and is reasonably estimable.	d. Disclosure of a contingent liability.
5. A liability that requires the sacrifice of something other than cash.	e. Interest on debt.
6. Long-term debt maturing within one year.	f. Payroll taxes.
7. FICA and FUTA.	g. Line of credit.
8. Informal agreement that permits a company to borrow up to a prearranged limit.	h. Capital structure.
9. Classifying liabilities as either current or longterm helps investors and creditors assess this.	i. Note payable.
10. Amount of note payable × annual interest rate × fraction of the year.	j. Current portion of longterm debt.