Classify each of the following items as either:

(a) Estimated liability

(b) Contingent liability

(c) Ordinary current liability

(1) Lawsuit against the firm _______

(2) Warranty on $150,000 worth of canoes _______

(3) Accounts payable _______

(4) Income taxes payable _______

(5) Vacation benefits _______

(6) Operating lease _______

(7) Debt guarantees _______

(8) Property taxes payable _______

(9) Payroll taxes payable _______

(10) Unearned revenues _______