$12\mathrm{.}1($LO $1)($Balance Sheet Classification of Various Liabilities$)$ How would each of the folwing items be reported on the balance sheet?

a$.$ Accrued vacation pay.

b$.$ Estimated taxes payable.

c$.$ Service warranties on appliance sales.

d$.$ Customer advance on an order.

e$.$ Employee payroll deductions unremitted.

f$.$ Unpaid bonus to officers.

g$.$ Deposit received from customer to guarantee performance of a contract.

h$.$ Sales taxes payable.

i$.$ Gift certificates sold to customers but not yet redeemed.

j$.$ Premium offers outstanding.

k$.$ Discount on notes payable.

Personal injury claim pending $($probable by not estimable$).$

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

n$.$ Amounts received for gift cards.