(a) gift certificates sold to customers but not yet (i) accrued vacation payable. redeemed. (j) service warranties on appliance sales. (b) discount on notes payable. (k) employee payroll deductions unremitted. (c) current maturities of long-term debts to (l) deposit received from customer to be paid from current assets. guarantee performance of a contract. (d) dividends in arrears on preferred stock