22) In addition to accounts payable, which of the following is also a type of current liability? a) sales taxes payable b) payroll and payroll taxes payable c) unearned revenues d) both (a) and (b) above e) all of the above 23) The amounts withheld from an employee's gross pay for payroll taxes are paid off to the a) Comptroller of Maryland b) Internal Revenue Service c) both (a) and (b) above d) none of the above. 24) When issuing a bond, which of the following is not shown on the bond certificate? a) face value b) market rate of interest c) maturity date d) contractual interest rate (stated rate) (See next page) 25) If the stated interest rate is less than the market rate, this means that the bonds sell compared to their face value. at a a) discount b) premium