Match each of the following items as either: Income taxes payable Payment of a 30-year term load due this year Payment of a 4-year term load due this year > > Debt guarantees 1. current liability > 30-day promissory note 2. long-term liability V FICA taxes payable 3. Not a liability Warranty work completed Salaries payable > Payment of a 30-year term load due next year Accounts payable