3 pts On January 2, 2022, Lester Company, a calendar-year company, issued $40,000 of notes payable, of which $10,000 is due on January 2 for each of the next four years (the first payment is due January 2, 2023). The proper balance sheet presentation on December 31, 2022, O Current Liabilities, $40,000 O Current Liabilities $10,000: Long Term Liabilities, $30,000. CO Long-Term Liabilities, $40,000 Current Liabilities, $30,000: Long-Term Liabilities, $10,000. Question 25 Which of the following is a tax required to be paid by the employer but not the employee? O Federal income tax O FUTA tax (Federal Unemployment Tax) O Medicare tax O Social security tax-