1. Which of the following is NOT a current liability? a. Accounts payable due in 10 months b. Wages payable that will be paid next month c. Notes payable due in 14 months d. Unearned revenue expected to be earned in 3 months 2. When is a contingent liability recorded as a liability? a. When the amount can be reasonably estimated, and occurrence is probable b. When the amount can be reasonably estimated, and occurrence is remote c. When the amount cannot be reasonably estimated, and occurrence is probable d. When the amount cannot be reasonably estimated, and occurrence is reasonably possible