(Balance Sheet Classification of Various Liabilities) How would each of the following items be reported on the balance sheet?

(a) Accrued vacation pay. (j) Premium offers outstanding.

(b) Estimated taxes payable. (k) Discount on notes payable.

(c) Service warranties on appliance sales. (l) Personal injury claim pending.

(d) Bank overdraft. (m) Current maturities of long-term debts to

(e) Employee payroll deductions unremitted. be paid from current assets.

(f) Unpaid bonus to officers. (n) Cash dividends declared but unpaid.

(g) Deposit received from customer to guarantee (o) Dividends in arrears on preferred stock.

performance of a contract. (p) Loans from officers.

(h) Sales taxes payable.

(i) Gift certificates sold to customers but not yet redeemed.