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Question(s) / Instruction(s):

Match the following liabilities with their characteristics.

Potential Matches:

1.            Loans that have different stated and effective interest rates

2.            Unearned amounts prepaid by customers

3.            Events whose outcome is still uncertain but may result in losses

4.            Liabilities that are due in the next year or operating cycle, whichever is longer

5.            Loans that provide the principal in full to the borrower

A.            Advances from customers

B.            Contingent Liabilities

C.            Current Liabilities

D.            Discounted Notes

E.            Notes Payable

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