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Question 1 (5 points) All of the following are characteristics of liabilities except. They have a normal debit balance a They create a present obligation for future payment of cash or services. They are an unavoidable obligation They occur as a result of a past transaction or event. Question 2 (5 points) Which of the following would be a long-term liability? a Sales tax payable Accounts payable Mortgage payable Unearned revenue Question 3 (5 points) The entry to record a notes payable for cash is: Credit cash, debit notes payable Debit cash, credit notes payable Question 4 (5 points) The beginning unearned revenue balance is $3,000. In the current month, $1,000 of the unearned revenue was earned. What is the journal entry to record this transaction? Credit unearned revenue, 2,000, debit revenue 2,000 Debit unearned revenue 1,000, credit revenue 1,000 Credit unearned revenue, 1,000, debit revenue 1,000 Debit unearned revenue 2,000, credit revenue 2,000