Which of the following is classified as an accrued payroll liability?

Federal Income Tax Withheld Employee's Share of FICA Taxes

a. No Yes

b. No No

c. Yes No

D. Yes Yes

How should a loss contingency that is reasonably possible and for which the amount can be reasonably estimated be reported?

Accrued Disclosed

a. Yes No

b. No Yes

c. Yes Yes

d. No No