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

Accrued vacation pay.

Estimated taxes payable.

Service warranties on appliance sales.

Customer advance on an order.

Employee payroll deductions unremitted.

Unpaid bonus to officers.

Deposit received from customer to guarantee performance of a contract.

Sales taxes payable.

Gift certificates sold to customers but not yet redeemed.

Premium offers outstanding.

Discount on notes payable.

Personal injury claim pending $($probable but not estimable$).$

Current maturities of long$-$term debts to be paid from current assets.

Amounts received for gift cards.