Current Liabilities can be defined as follows? Select one alternative: a-Liabilities are obligations that become payable after one year or more, after more than one year from the balance sheet date. b-Assets that can be converted into cash within a year, such as trade receivables and inventories c-Debt secured by a registered mortgage on a specific business asset, e.g, in real estate or in a car d-Liabilities to be paid with current current assets within a year or within the operating period, whichever is shorter I arous