Indicate whether the following matters would require (1) an adjusting entry, (2) a reclassification entry, or (3) a footnote disclosure. Give reasons for your answers.

a. An uncollectible account receivable that exceeds the allowance for doubtful accounts.

b. Accounts receivable from related parties.

c. Long-term notes receivable that are included in accounts receivable.

d. Current maturities that are included in long-term debt.

e. An overstatement of inventory due to incorrect pricing.

f. Valuation of inventory on the LIFO basis.

g. A cash balance that is restricted as to future withdrawals.

h. An unrecorded vendor invoice.