E$12\mathrm{.}1($LO $1)($Balance Sheet Classification of Varieus Liabilities$)$ How would each of the following litems be reported on the balance sheet?

a$.$ Acerued vacation pay.

i$.$ Git certificates sold to customers but not yet

b$.$ Estimated taxes payable. redeemed.

c$.$ Service warranties on appliance sales.

j$.$ Fremium offers outstanding.

d$.$ Customer advance on an order.

k$.$ Discount on motes payable.

e$.$ Employee payroll deductions unreminned.

Neroonal infury claim pending $($probable but

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

g$.$ Deposil recelved from customer to guarantee

m$.$ Current maturities of long$-$term debts to be performance of a contract. puid from current assets.

h$.$ Sales taxes payable.

n$.$ Amounts recelved for gift cards.