Current liabilities are a.due and to be paid out of current assets within one year b.payable if a possible subsequent event occurs c.due, but not payable for more than one year d.due and receivable within one year

a. due and to be paid out of current assets within one year

Explanation:

Current liabilities are the financial obligations that a business has to pay within one year and they can include short-term debt, dividends payable and accounts payable. These obligations are usually paid using current assets. So, according to this, the answer is that current liabilities are due and to be paid out of current assets within one year.