Indicate (by letter) the way each of the items listed below should be reported in a balance sheet at December 31, 2013.

Reporting Method:

N Not Reported

C Current Liability

L Long-Term Liability

D Disclosure Note Only

____1. Customer Deposits

____2. Estimated warranty cost

____3. Long-term bonds that will be callable by the creditor in the upcoming year unless an existing violation is not corrected (there is a reasonable possibility the violation will be corrected within the grace period.

____4. A penalty that has not been assessed, but probably will be asserted, in which case there would probably be a loss in 13 months.

____5. A material gain contingent on a future event that appears extremely likely to occur in three months.

____6. Long-term bonds callable by the creditor in the upcoming year that are not expected to be called

____7. A penalty that has not been assessed that has reasonable possibility of being asserted, in which case a determinable payment is probable

____8. A bond that will be maturing in two months that will be pain with a new bond issuance htat is being sold in one month

____9. Wages payable

____10. A 15 year mortgage installment not that will become due in the year 2022