9.

An unfunded pension liability is reported on the balance sheet as

a. owner's equity

b. a long-term liability

c. a current liability

d. a current liability or long-term liability, depending on when the pension liability is to be paid

10.Which of the following is not a determinant in calculating federal income taxes withheld from an individual's pay?

a. filing status

b. number of exemptions

c. type of earnings

d. gross pay