Final answer:
Current liabilities that arise from transactions with shareholders include dividends payable and accounts payable to shareholders.
Step-by-step explanation:
Current liabilities that arise from transactions with shareholders include dividends payable and accounts payable to shareholders. Dividends payable represents the amount of dividends owed to shareholders but not yet paid, while accounts payable to shareholders refers to any outstanding payments owed to shareholders for goods or services provided to the company.