At December 31, 2017, Hyasaki Corporation has the following account balances: Show how the above accounts should be presented on the December 31, 2017, balance sheet, including the proper classification Presented below are various account balances of K.D. Lang Inc. (a) Unamortized premium on bonds payable, of which $3,000 will be amortized during the next year. (b) Bank loans payable of a winery due March 10, 2021. (The product requires aging for 5 years before sale) (c). Serial bonds payable, $1,000,000, of which $200,000 are due each July 31. (d) Amounts withheld from employees' wages for income taxes. (e) Notes payable due January 15, 2020. (f) Credit balances customers' accounts arising from returns and allowances after collection in full of account. (g) Bonds payable of $2,000,000 maturing June 30, 2018. (h) Overdraft of $1,000 in a bank account. (No other balances are carried at this bank.) (i) Deposits made by customers who have ordered goods