Presented below are various account balances of Royale Corp. that existed as of December 31, 2019:

(a.) Bonds payable of $12,000,000 that will mature on January 10, 2021.

(b.)Unamortized discount on the bonds payable listed in (a.) above; $8,500 of that discount is being amortized each year.

(c.) Credit balances in customers accounts arising from purchase returns and allowances which occurred after Royale had already collected the full balance in the account.

(d.)Deposits made by customers who have ordered goods that Royale has not yet delivered.

(e.)Overdraft of $5,000 in a bank account. (No other balances are carried at this bank.)

For each of the account balances listed above, indicate whether that item should be classified in Royales December 31, 2019, balance sheet, as a current liability, as a long-term liability, or as something else. Consider each item independently from all others.