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. 1. Gift certificates sold to customers but not yet redeemed. 1. Premium offers outstanding. k. Accounts payable. 1. Employee payroll deductions unremitted. 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, 9. Sultan ple sells 10% bonds having a maturity value of $3,000,000 for $2,783,724. The bonds are dated January 1, 2019, and mature January 1, 2024. Interest is payable annually on January 1. The market rate of interest is 12%. Instructions: Prepare Sultan ple's journal entries for (a) The Jan. 1 issuance (b) The Dec. 31 interest. (c) Set up a schedule of interest expense and discount amortization