How would each of the following items

be reported on the balance sheet?

(a) accrued vacation pay. (i) gift certificates sold to customers but not yet redeemed.

(b) estimated taxes payable. (j) premium offers outstanding.

(c) service warranties on appliance sales. (k) discount on notes payable.

(d) bank overdraft. (l) employee payroll deductions unremitted.

(e) personal injury claim pending. (m) current maturities of long-term debts to be paid from current assets.

(f) unpaid bonus to officers. (n) cash dividends declared but unpaid

(g) deposit received from customer to guarantee performance of a contract (o) dividends in arrears on preferred stock

(h) sales taxes payable. (p) loans from officers.