E$12\mathrm{.}1($LO $1)($Balance Sheet Classification of Varfous Liabilities$)$ How would each of the following 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 onder.

e$.$ Employee puroll deductions unremitted.

f$.$ Unpaid bonus to officers.

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

h$.$ Sales taxes payable.

Gift certificates sold to customers but not yet rodeemed.

j$.$ Premlum eflen outstanding.

k$.$ Discount on notes payable.

Nerional infury claim pending $($probable but not extimable$).$

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

n$.$ Amounts received for gifl cards.