Final answer:
Current liabilities consist of wages payable, accounts payable, and any other obligations due within one year, such as 10-year bonds due in 5 months; they do not include long-term debts or receivables.
Step-by-step explanation:
Current liabilities include items that are due within one year or within a company's operating cycle, whichever is longer. For the given options, the correct answers are c. wages payable and e. accounts payable. Both are typical examples of current liabilities as they represent obligations that are expected to be settled in the short term. Option a., 10-year bonds due in 5 months, would also be considered a current liability because they are coming due within the next year. However, option b., 5-year bonds due in 2 years, are not due within one year and thus are not current liabilities. Finally, option d., interest receivable, represents an asset, not a liability.
Current liabilities include c. wages payable and e. accounts payable, as well as a. 10 years bonds due in 5 months which are due within the year, and do not include long-term obligations or assets.