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. List A List B j 1. Face amount x Interest rate x Time. a. 2. Payable with current assets. b. Informal agreement Secured loan Refinancing prior to the issuance of the financial statements 3. Short-term debt to be refinanced with common stock. c. d. Accounts payable e. Accrued liabilities f. Commercial paper g Current liabilities Present value of interest plus present value of 4 principal 5. Noninterest-bearing. 6. Noncommitted line of credit. 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 h. Long-term liability Usual valuation of liabilities i. J. Interest on debt e k. Customer advances 1. Customer deposits