Miguel Decided to Open a Lemonade Stand on Saturdays

Miguel decided to open a lemonade stand on Saturdays. Match Miguel's business activities to the following balance sheet items. (Note: each balance sheet item can only be used once) .
-Mr. Wisner, a potential customer had no cash with him. Miguel agrees to let Mr. Wisner pay for his lemonade next Monday.

A) Long-term liability
B) Accounts payable
C) Accounts receivable
D) Long-term asset
E) Inventory
F) Cash