identify all of the following that will not vary with sales

Using the percent of sales method, identify all the following items that will not vary with sales. 6 Current liabilities 7 Loans and notes payable (Note 7) 8 Accounts payable 9 Accrued liabilities Accrued rebates, returns and promotions 1 Accrued compensation and employee related obligations 2 Accrued taxes on income (Note 8) 3 Total current liabilities 4 Long-term debt (Note 7) 5 Deferred taxes on income (Note 8) 8 Employee related obligations (Notes 9 and 10) 7 Long-term taxes payable (Note 1) 8 Other liabilities 9 Total liabilities :0 Commitments and Contingencies Note 19)