A Delivery Company Is Creating a Balance Sheet

Multiple Choice

A delivery company is creating a balance sheet. Which of the following would most likely be considered a short-term liability on this balance sheet?

A) revenue received for the delivery of items that have not yet been delivered
B) the depreciation over the last year in the value of the vehicles owned by the company
C) a loan which must be paid back in two years' time
D) prepaid rent on the offices occupied by the company