te whether each situation below implies a definitely determinable liability (D), an estimated liability (E), a contingent liability (C), or no liability at all (X). 1. Lawsuit filed against the company 2. Payroll liabilities 3. Unearned revenues 4. Accounts payable 5. Product warranty liability 6. Dividend to be declared in future 7. Current portion of long-term debt 8. Frequent flier miles 9. Liability for vacation pay 10. Guarantee of debt of other companies 5. Indicate whether cach of the following expenditures should be classified as land (L), land improvements (L.D buildings (B), equipment (E), or none of these (x). 1. Parking lots 2. Electricity used by equipment 3.Sewage system cost 4.Interest on building construction loan 5. Cost of trial runs for equipment 6. Drainage costs 7. Cost to install equipment 8. Fences 9. Unpaid (past) property taxes assumed 10. Cost of tearing down a building when land and a building on it are purchased