Match the items below by entering the appropriate code letter in the space provided.

A$.$ Current liability F$.$ Federal income taxes

B$.$ Notes payable G$.$ FICA taxes

C$.$ Wage and Tax Statement H$.$ Federal unemployment taxes

D$.$ Current ratio I. Post$-$retirement benefits

E$.$ Contingent liability J$.$ Pension plan

$1.$ Levied against employees' wages without limit$.$

$2.$ An obligation in the form of a written promissory note.

$3.$ An agreement whereby an employer provides payments to employees after they retire.

$4.$ A payroll tax expense levied only against the employer based on employees' wages.

$5.$ A measure of a company's liquidity.

$6.$ A debt than can reasonably be expected to be paid from current assets.

$7.$ A form showing gross earnings, FICA taxes withheld, and income taxes withheld.

$8.$ Levied against employees' wages with a maximum limit$.$

$9.$ Payments by employers to retired employees for health care, life insurance, etc.

$10.$ A potential liability that may become an actual liability in the future.