(a) Accrued vacation pay. Current Assets Current Liability Current Liability or Long-term Liability Footnote Disclosure Long-term investments Property, Plant and Equipment Stockholders' Equity (d) Bank overdraft. (e) Employee payroll deductions unremitted. (6) Unpaid bonus to otficers. (g) Deposit received from customer to guarantee performance of a contract. (h) Sales taxes payable. (ii) Gift certificates sold to customers but not yet redeemed. (0) Premium offers outstanding. (i) Premium offers outstanding. (k) Discount on notes payable. (I) Personal injury claim pending (assume not probable and/or not reasonably estimable). (m) Current maturities of long-term debts to be paid from current assets. (n) Cash dividends declared but unpaid. (o) Dividends in arrears on preferred stock. (p) Loans from officers