From the list of accounts below, indicate whether each one is a$)$ an estimated liability, b$)$ a

contingent liability, or c$)$ an ordinary current liability. $(5$ marks$)$

Sales taxes payable

Accounts payable $-$ VUR Company

Bank overdraft

Property taxes payable

Warranty on $$1,949,165$ worth of canoes

Payroll taxes payable

Vacation benefits

Union dues payable

Lawsuit against the company

Unearned revenues