E$12\mathrm{.}1($LO $1,2,3)($Balance Sheet Classification of Various Liabilities$)$ How would each of the following items be reported on the balance sheer?

a$.$ Accrued vacation pay.

b$.$ Estimated taxes payable.

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

c$.$ Service warranties on applianoe sales.

i$.$ Premiam oflers cubstanding.

d$.$ Customer advance on an order.

k$.$ Discount on notes payable.

e$.$ Employee payroll defactions unremiltied.

L$.$ Fersonal injury claim pending $($probable but

f$.$ Unpaid bonus to officers. not estimable$).$

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

th$.$ Current maturitics of long$-$term debes to be paid from current assets.

h$.$ Sales taxes payable.

n$.$ Asounts received for gift cards.