The claims of creditors against the Assets are:

A) Expenses.
B) Revenues.
C) Liabilities.
D) Owner's Equity.

Claims

Demands for payment or entitlements to compensation for loss, damage, or injury; often encountered in insurance and legal contexts.

Creditors

Entities or organizations that provide loans or offer credit facilities to people.

Liabilities

Liabilities are financial obligations or debts that a company owes to others, which are expected to be settled in the future through the transfer of assets, provision of services, or other economic benefits.