QUESTION 38 Which of the following is an employer payroll tax, but NOT an employee withholding deduction? Federal unemployment tax Employee federal income tax FICA - OASDI tax FICA - Medicare tax QUESTION 39 Which of the following is an example of a contingent liability? An account payable that is due in 30 days A mortgage that the company owes on its office building Unearned revenue, when the company has received cash but not provided services yet A product warranty, where the company might need to pay its customers for a faulty product