Which Is an Example of a Liability

Multiple Choice

Which is an example of a liability?

A) The decision to borrow $150,000 from the ABC Bank on January 15, 2019.
B) Withdrawing $10,000 from the operating line of credit on January 15, 2019.
C) Selecting the supplier to provide the raw materials for the manufacturing process.
D) Choosing the site for a future plant expansion from a list of several possible choices.