(a) How would each of the below items be reported on the balance sheet according to ASPE? If you identify an item as a liability, indicate whether or not it is a financial liability. Leave the cell blank if the item is not a liability at all (neither financial nor non-financial). The following items are to be reported on a balance sheet. 1. Accrued vacation pay > 2. > 3a. . Income tax instalments paid in excess of the income tax liability on the year's income Service-type warranties issued on appliances sold (For short-term) Service-type warranties issued on appliances sold (For long-term) 5b. A bank overdraft, with no other accounts at the same financial institution Employee payroll deductions unremitted (If it refers to income tax withholdings, CPP and El.) Employee payroll deductions unremitted (If it refers to other withholdings of a contractual nature with employees (union dues, for example).) Accrued but unpaid bonus to officer A deposit received from a customer to guarantee performance of a contract (For short-term) A deposit received from a customer to guarantee performance of a contract (For long-term) 6. 7a. 7b. Sales tax payable 8. . 10. > 11. > 12. 14. 18a. long-term) HST collected on sales, in excess of HST paid on purchases An asset retirement obligation (For short- term) An asset retirement obligation (For long-term) The portion of a credit facility that has been used 18b. > 19. >