indicate which of the following items should appear in the financial statement of a hotel and where they would appear.

a. A $100,000 lawsuit pending against the hotel that the hotel's attorney believes the hotel will probably lose.

b. FICA taxes payable.

c. Estimated property taxes.

d. A commitment to pay a certain entertainer $30,000 if he performs at the hotel in six months.

e. Estimated income taxes.

f. The guarantee of $250,000 worth of a subsidiary's debt.