Assume that a company has the following situations existing at its year$-$end:

Unredeemed gift cards that are broken $($i$.$e$.,$ redemption is viewed as remote$).$

Borrowed cash after year$-$end, but before the financial statements were issued.

$401(k)$ retirement deductions from employees' paychecks.

Bonds payable that will be paid from working capital.

Security deposits collected from tenants.

Preferred dividends in arrears.

Probable awards $($gain$)$ based on wrongful product liability lawsuits.

Customer payments for online newsletter subscriptions already delivered.

Unused vacation days at year$-$end that can be carried over to the next year.

Unexpired extended warranties sold to customers.

Instructions: Indicate "Yes" or $"$No$"$ to indicate whether each situation should or should not be recorded as a liability at the company's year$-$end.