Classify each of the following items as either: a) Estimated liability b) Contingent liability c) Ordinary current liability 1. Union dues payable 2. Operating lease 3. Vacation benefits 4. Warranty on $85,749 worth of canoes 5. Unearned revenues 6. Debt guarantees 7. Income taxes payable 8. Wages payable 9. Property taxes payable 10. 10 Accounts payable