The following information is for Acme Auto Supplies: 
The total dollar amount of liabilities to be classified as current liabilities is
Definitions:
Situational
Pertaining to or dependent upon a particular set of circumstances, context, or conditions, rather than inherent traits or personality factors.
Fiedler
Refers to Fred E. Fiedler, an Austrian-American psychologist who developed the Contingency Model of leadership, emphasizing the importance of both the leader's style and the situational context.
Contextual Aspect
The elements or conditions surrounding a situation or event that contribute to its meaning or consequences.
Situational Aspect
The context or circumstances that surround an event or behavior, influencing its outcome or nature.
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Q295: Failure to prepare an adjusting entry at