How would each of the following items be reported on the balance sheet?

Item

Accrued vacation pay.

Report

on

Estimated taxes payable.

Service warranties on appliance sales.

Customer advance on an order.

Employee payroll deductions unremitted.

Unpaid bonus to of cers.

Deposit received from customer to guarantee performance of a contract.

Sales taxes payable.

Gift certi cates sold to customers but not yet redeemed.

Premium offers outstanding.

Discount on notes payable.

Personal injury claim pending that is not probable and$/$or not reasonably estimable