Assume that a company has the following situations existing at its year-end: ___a. Refundable deposits received from customers. ___b. Dividends in arrears on its cumulative preferred stock. ___c. Unearned interest included in the face amount of a note receivable. ___d. Estimated property taxes prior to receiving the tax bill. ___e. Future warranty costs, but the company uses the modified cash basis. ___ f. A declared property dividend. ___g. Sick pay benefits that accumulate but do not vest. ___h. Current portion of a long-term lease obligation that comes due next year. ___i. Current portion of a serial bond payable being paid from a sinking fund. ___j. Short-term debt that is being refinanced on a long-term basis. ___ k. Derivative financial instruments that represent fair-value obligations. Required: Use "yes, " "no, " or "optional" to indicate whether each situation should or should not be classified as a current liability or if accrual is optional