The correct answer is D. Bank Overdraft.
Current liabilities are debts that a company expects to pay within one year. They include accounts payable, short-term notes payable, accrued expenses, and unearned revenue. Bank overdrafts are not considered current liabilities because they are not expected to be paid within one year.
A. Unclaimed dividends are dividends that have been declared by a company but have not yet been paid to shareholders. They are considered current liabilities because they are expected to be paid within one year.
B. Sundry creditors are short-term debts that a company owes to suppliers and other vendors. They are considered current liabilities because they are expected to be paid within one year.
C. Prepaid insurance is the amount of insurance that a company has paid in advance for coverage that will be used in the future. It is considered a current asset because it represents a future economic benefit that will be realized in the next year.
I hope this helps!