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

$($a$)$ Accrued vacation pay.

$($b$)$ Estimated taxes payable.

$($c$)$ Service warranties on appliance sales.

$($d$)$ Bank overdraft.

$($e$)$ Employee payroll deductions unremitted.

$($f$)$ Unpaid bonus to officers.

$($g$)$ Deposit received from customer to guarantee performance of a contract.

$($h$)$ Sales taxes payable.

$($i$)$ Gift certificates sold to customers but not yet redeemed.

$($j$)$ Premium offers outstanding.

$($k$)$ Discount on notes payable.

$($I$)$ Personal injury claim pending $($assume not probable and$/$or not reasonably

estimable$).$

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

$($n$)$ Cash dividends declared but unpaid.

$($o$)$ Dividends in arrears on preferred stock.

$($p$)$ Loans from officers.