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)

Accounts payable - VUR Company

Bank overdraft

Warranty on $1,192,393 worth of canoes

Vacation benefits

Unearned revenues

Union dues payable

Property taxes payable

Income taxes payable

Payroll taxes payable

Debt guarantees