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

(a)		Accrued vacation pay.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(b)		Estimated taxes payable.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(c)		Service warranties on appliance sales.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(d)		Bank overdraft.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(e)		Employee payroll deductions unremitted.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(f)		Unpaid bonus to officers.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(g)		Deposit received from customer to guarantee performance of a contract.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(h)		Sales taxes payable.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(i)		Gift certificates sold to customers but not yet redeemed.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(j)		Premium offers outstanding.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(k)		Discount on notes payable.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(l)		Personal injury claim pending (assume not probable and/or not reasonably estimable).		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(m)		Current maturities of long-term debts to be paid from current assets.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(n)		Cash dividends declared but unpaid.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(o)		Dividends in arrears on preferred stock.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity
(p)		Loans from officers.		Current AssetsCurrent LiabilityCurrent Liability or Long-term LiabilityCurrent or Noncurrent LiabilityFootnote DisclosureLong-term InvestmentsProperty, Plant and EquipmentStockholders' Equity