For companies in Texas, which of the following is not an employer payroll cost? Multiple Choice o FICA taxes. o Federal and state unemployment taxes. o Federal and state income taxes. o Employer contributions to a retirement plan. United Supply has a $5 million liability at December 31, 2021, of which $1 million is payable in each of the next five years. United Supply reports the liability in the balance sheet as a: Multiple Choice $5 million current liability. $5 million long-term liability. o $1 million current liability and a $4 million long-term liability. o o $4 million current liability and a $1 million long-term liability