All of the following items are reported on a Statement of Financial Position (Balance Sheet). How would each of the above items be reported on the Statement of Financial Position balance sheet according to ASPE? If you identify an item as a liability, indicate whether or not it is a financial liability. a) Accrued vacation pay b) Income tax instalments paid in excess of the income tax liability on the years c) A bank overdraft, with no other accounts at the same financial institution d) Employee payroll deductions unremitted e) Accrued but unpaid bonus to officer f) Sales tax payable g) A royalty fee owing on units produced h) A personal injury claims pending i) Current maturities of long-term debts to be paid from current assets j) Dividends in arrears on preferred shares k) HST collected on sales, in excess of HST paid on purchases l) The portion of a credit facility that has been used