Which of the Following Represents a Liability

Which of the following represents a liability?

A) The obligation to pay for goods that a company expects to order from suppliers next year.
B) The obligation to provide goods that customers have ordered and paid for during the current year.
C) The obligation to pay interest on a five-year note payable that was issued the last day of the current year.
D) The obligation to distribute shares of a company's own common stock next year as a result of a stock dividend declared near the end of the current year.