a$.$ A$($n$)\_\_\_\_\_\_$ is an obligation of the company to transfer assets to others.

b$.$ Accounts Payable and Notes Payable are examples of $\_\_\_\_\_\_$ accounts.

c$.\_\_\_\_\_\_$ are people and organizations that are entitled to receive payments from a company.

d$.$ Balance sheet accounts are arranged into $\_\_\_\_\_\_$ general categories.

e$.$ A$($n$)\_\_\_\_\_\_$ is a record of accounts and their balances.