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

$\backslash$table$[[1.,$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.$]]$