8. Consider the following items. Instructions: How would each of the preceding items be reported on the statement of financial position? a. Accrued vacation pay. b. Income taxes payable. c. Service-type warranties on appliance sales. d. Social Security taxes payable. e. Personal injury claim pending. f. Unpaid bonus to officers. g. Deposit received from customer to guarantee performance of a contract. h. Value-added tax payable. i. Gift certificates sold to customers but not yet redeemed. j. Premium offers outstanding. k. Accounts payable. l. Employee payroll deductions unremitted. Business Administration Program Final Assessment Semester Spring 2021Page 8 m. Current maturities of long-term debts to be paid from current assets. n. Cash dividends declared but unpaid o. Dividends in arrears on preference shares. p. Loans to officers.