Which of the following is not an example of a current liability? Select one: a. Notes Payable due within one year of the balance sheet date O b. Unearned Revenues c. Accrued Liabilities due within one year of the balance sheet date d. Accounts Receivables due within one year of the balance sheet date Ethel's earns $12 per hour. During the last week in December she worked 40 hours per week. Assume that the FICA rate is 7.65% of gross pay, her income tax withheld is 8% for federal and 3% for state of gross pay. What is Ethel's gross pay? Select one: a. $480 O b. $89.52 O c. $390.48 O d. $400