E$13\mathrm{.}1($LO $1)($Classification of Liabilities$)$ Presented below are various account balances of K$.$D$.$ Lang Inc.

a$.$ Unamortized premium on bonds payable, of which $\backslash (\backslash$$ $3,000\backslash )$ will be amortized during the next year.

b$.$ Bank loans payable of a winery, due March $10,2029.($The product requires aging for $5$ years before sale.$)$

c$.$ Serial bonds payable, $\backslash (\backslash$$ $1,000,000\backslash ),$ of which $\backslash (\backslash$$ $200,000\backslash )$ are due each July $31.$

d$.$ Amounts withheld from employees' wages for income taxes.

e$.$ Notes payable due January $15,2028.$

f$.$ Credit balances in customers' accounts arising from returns and allowances after collection in full of account.

g$.$ Bonds payable of $\backslash (\backslash$$ $2,000,000\backslash )$ maturing June $\backslash (30,2026\backslash ).$

h$.$ Overdraft of $\backslash (\backslash$$ $1,000\backslash )$ in a bank account. $($No other balances are carried at this bank.$)$

i$.$ Deposits made by customers who have ordered goods.