How would each of the following items be reported on the balance sheet?
(a) Gift certificates sold to customers but not yet redeemed.
(b) Discount on notes payable.
(c) Current maturities of long-term debts to be paid from current assets.
(d) Dividends in arrears on preferred stock.
(e) Loans from officers.
(f) Cash dividends declared but unpaid.
(g) Personal injury claim pending.
(h) Premium offers outstanding.
(i) Accrued vacation pay.
(j) Service warranties on appliance sales.
(k) Employee payroll deductions unremitted.
(l) Deposit received from customer to guarantee performance of a contract.
(m) Sales taxes payable.
(n) Unpaid bonus to officers.
(o) Bank overdraft.
(p) Estimated taxes payable.