Classify Each of the Following Items as a Contingent Liability

Classify each of the following items as a contingent liability, estimated liability, or current liability:
$\begin{array}{ll}\text { 1. Accrued wages payable. } & \text { Contingent liability } \\\text { 2. Payroll taxes payable. } & \text { Estimated liability } \\\text { 3. Lawsuit against the company. } & \text { Current liability } \\\text { 4. Warranty on products sold this } & \text { Estimated liability } \\\text { year. } & \\\text { 5. Accounts payable. } & \text { Estimated liability } \\\text { 6. Vacation benefits. } & \text { Current liability } \\\text { 7. Property taxes payable. } & \text { Contingent liability } \\\text { 8. Income taxes payable. } & \text { Estimated liability } \\\text { 9. Unearned revenues. } & \text { Current liability } \\\text { 10. Debt guarantees. } & \text { Current liability }\end{array}$