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) 3 Accounts payable 9 Accrued liabilities 20 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) 6 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)