Select the most appropriate item from the dropdown to match each of the following terms and phrases associated with current liabilities.

$\backslash$table$[[1.$ An IOU promising to repay the amount borrowed plus interest.,$],[2.$ Payment amount is reasonably possible and is reasonably estimable.,Capital structure$],[3.$ Mixture of liabilities and equity a business uses.,Current portion of long$-$term debt$],[4.$ Payment amount is probable and is reasonably estimable.,Deferred revenue$],[5.$ Initially recognized from the sale of a gift card to a customer.,Disclosure of a contingent liability$],[6.$ Long$-$term debt maturing within one year.,The riskiness of a business's obligations$],[7.$ FICA and FUTA.,Interest on debt$],[8.$ Prearranged agreement that allows a company to borrow as needed up to a certain amount.,$],[9.$ Classifying liabilities as either current or long$-$term helps investors and creditors assess this.,$],[10.$ Amount of note payable $$ annual interest rate $$ fraction of the year.,$]]$