Indicate the way each of the items listed below should be reported in a balance sheet at December $31,2021.$

$\backslash$table$[[,$Item,Reporting Method$],[1.,$Commercial paper.,$],[2.,$Noncommitted line of credit.,$],[3.,$Customer advances.,$],[4.,$Estimated quality$-$assurance warranty cost.,$],[5.,$Accounts payable.,$],[6.,\backslash$table$[[$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$).]],],[7.,$Note due March $3,2022.,],[8.,$Interest accrued on note, December $31,2021.,],[9.,$Short$-$term bank loan to be paid with proceeds of sale of common stock.,$],[10.,$A determinable gain that is contingent on a future event that appears extremely likely to occur in three months.,$],[11.,\backslash$table$[[$Unasserted assessment of taxes owed on prior$-$year income that probably will be asserted, in which case there$],[$would probably be a loss in six months.$]],],[12.,\backslash$table$[[$Unasserted assessment of taxes owed on prior$-$year income with a reasonable possibility of being asserted, in$],[$which case there would probably be a loss in $13$ months.$]],],[13.,\backslash$table$[[$A determinable loss from a past event that is contingent on a future event that appears extremely likely to occur$],[$in three months.$]],],[14.,$Note payable due April $4,2024.,],[15.,$Long$-$term bonds callable by the creditor in the upcoming year that are not expected to be called.,$]]$