Indicate How Each of the Following Accounts Would Be Classified

Indicate how each of the following accounts would be classified on the balance sheet and indicate whether the amount is a known amount or is based upon an estimate.
$$\begin{array} { | l | l | l | l | } \hline \text { Item } & \text { Account } & \begin{array} { l } \text { Current or long- } \\\text { term liability }\end{array} & \begin{array} { l } \text { Known amount } \\\text { or an estimate }\end{array} \\\hline \text { a. } & \text { Salaries payable to employees } & & \\\hline \text { b. } & \text { FICA tax payable } & & \\\hline \text { c. } & \text { Accounts payable } & & \\\hline \text { d. } & \text { Sales tax payable } & & \\\hline \text { e. } & \text { Note payable (due in six months) } & & \\\hline \text { f. } & \text { State unemployment tax payable } & & \\\hline \text { g. } & \text { Federal unemployment tax payable } & & \\\hline \text { h. } & \text { Note payable (due in three years) } & & \\\hline \text { i. } & \begin{array} { l } \text { Unearned rent revenue (to be earned in within } \\\text { six months) }\end{array} & & \\\hline \text { j. } & \begin{array} { l } \text { Contingent liability probable to become an } \\\text { actual liability within six months }\end{array} & & \\\hline \text { k. } & \text { Estimated warranty payable (to expire in three } & & \\\text { months) }\\\hline\end{array}$$