The following items are to be reported on a balance sheet:

accrued vacation pay

income tax instalments paid in excess of the income tax liability on the year$$s income

service$-$type warranties issued on appliances sold

a bank overdraft, with no other accounts at the same financial institution

employee payroll deductions unremitted

accrued but unpaid bonus to officer

a deposit received from a customer to guarantee performance of a contract

sales tax payable

gift certificates sold to customers but not yet redeemed

premium offers outstanding

a royalty fee owing on units produced

travel advances given to sales employees for future business trips

current maturities of long$-$term debts to be paid from current assets

cash dividends declared but unpaid

dividends in arrears on preferred shares

loans from officers

HST collected on sales, in excess of HST paid on purchases

an asset retirement obligation

the portion of a credit facility that has been used