In one sentence, describe what the following article is about: The term “current liabilities” is used frequently in accounting to refer to business obligations that must be paid in cash within a year or within the operating cycle of a company. These obligations will be settled either by current assets or by the creation of new current liabilities. Examples of current liabilities include short-term loans, accounts payable, debts to suppliers, and accrued liabilities. The term “current assets” refers to assets that are used to pay a company’s obligations and liabilities within a year. Current assets can also be converted into cash. Examples of current assets include accounts receivable, stock inventory, marketable securities, and other liquid assets. The formula for calculating current ratio is a simple one: current assets divided by current liabilities. All the numbers you’ll need should appear on a company’s balance sheet.
Summary: Understand current liabilities. Understand current assets. Know your basic formula.

In one sentence, describe what the following article is about: Making your own colored sugar is possible with just a few ingredients. If you have food color, granulated sugar, and disposable plastic bags, then you can make colored sugar. This is a great activity for kids. Place 1/4 cup (2 oz.) of granulated sugar into a small, zipper top baggie. Add 3 to 4 drops of food color of your choice. Zip the top closed, and shake the bag around to distribute the color. Repeat for as many colors as you want. More drops of food coloring will result in more vibrant colors, fewer drops will appear more pastel. After your cookies have been cut and placed on the cookie sheet, sprinkle the sugar over the top of the cookie in any design or pattern you like. Bake the cookies as directed in the recipe. Decorating sugar comes in all the colors of the rainbow. Many supermarkets sell a variety of basic colors, though for the best selection find a baker's supply shop in your area. Decorating sugar comes in a variety of coarseness. From ultra fine to large crystals, choose the kinds you like best. After your cookies have been cut and placed on the cookie sheet, sprinkle the sugar over the top of the cookie in any design or pattern you like. Bake the cookies as directed in the recipe.
Summary: Make your own colored sugar. Purchase decorating sugar.

In one sentence, describe what the following article is about: If you are starting the diary in November 2016, then write "November 2016." Then, when you finish the diary, you can write the day or month when you filled it up. It might look like "November 2016 - February 2017." Then, when you revisit this diary later on, you'll immediately know which period of your life it is from. If you are worried that someone might read your diary, you can make the first page into a message for anyone who opens up the front cover. Make it clear that the person shouldn't read any further – or else!  Write: "This diary is the property of Aidan Applebee. Keep reading at your own risk!" Write: "Personal diary! Keep out!!" Write: "Personal property! Please don't read!" Draw a picture or doodle away. Add stickers that show your personality. Tape or glue in a picture of something that is meaningful to you. Make the first page beautiful so that it inspires you to write each time you open the diary!
Summary:
Write the start and end dates of the diary. Write a warning to snoopers. Visually decorate the first page.