Balance Sheet Classification of Various 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) Bank overdraft. 
(e) Personal injury claim pending be paid from current assets.
(f) Unpaid bonus to officers. 
(g) Deposit received from customer to guarantee 
(h) Sales taxes payable.
(i) Gift certificates sold to customers but not yet redeemed.
(j) Premium offers outstanding.
(k) Discount on notes payable.
(l) Employee payroll deductions unremitted.
(m) Current maturities of long-term debts to
(n) Cash dividends declared but unpaid.
(o) Dividends in arrears on preferred stock performance of a contract. 
(p) Loans from officers.