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