Deposit received from customer to guarantee performance of a contract. Sales taxes payable. Gift certificates sold to customers but not yet redeemed. Current Assets Current Liability Premium offers outstanding. Current Lability or Long-term Llability Footnote Disclosure Long-term investments Discount on notes payable. Property, Plant and Equipment stockholders' Equity Personal injury claim pending that is not probable and/or not reasonably estimable. Current maturities of long-term debts to be paid from current assets. Amounts recelved for gift cards: How would each of the following items be reported on the balance sheet