设S_n是等差数列{a_n}的前n项和，a₁=2，a₅=3a₃，则S₉=______．

Which of the following choices most accurately illustrates an operating liability and which most accurately illustrates a financing liabilityOperating liabilities Financing liabilities（）

A. Customer advances        Accrued liabilities 

B. Short-term note payable     Current portion of long-term debt

C. Accounts payable        Current portion of long-term debt