Answer the following as true or false, then select the correct corresponding multiple $-$choice answer.$$

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ Contingent liabilities may be accrued, but contingent assets are not accrued.$$

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ The portion of a long$-$term debt that will be paid within in one year should be$$

classified as a current liability.$$

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ Accrued liabilities include any amount that has been incurred due to the passage$$

of time but has not been paid as of the balance sheet date.$$