Classification

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 $10,2029.($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$1.$ Notes payable due January $15,2028.($Operating cycle is greater than one year and current assets are used.$)$

e$2.$ Notes payable due January $15,2028.($Otherwise$)$

f$.$ Credit balances in customers' accounts arising from returns and allowances after collection in full of account.

g$.$ Bonds payable of $$2,000,000$ maturing June $30,2026.$

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.