indicate by letter the way each of the items listed below should be reported in a ba 492060

Disclosures of liabilities

Required:

Indicate (by letter) the way each of the items listed below should be reported in a balance sheet at December 31, 2011.

6. Long-term bonds that will be callable by the creditor in ther upcoming year unless an existing violation is not corrected (there is a reasonable possibility the violation will be corrected within the grace period).

7. Note due March 3, 2012.

8. Interest accrued on note, Dec. 31, 2011.

9. Short-term bank loan to be paid with proceeds of sale of common stock.

10. A determinable gain that is contingent on a future event that appears extremely likely to occur in three months.

11. Unasserted assessment of back taxes that probably will be asserted, in which case there would probably be a loss in six months.

12. Unasserted assessment of back taxes with a reasonable possibility of being asserted, in which case there would probably be a loss in 13 months.

13. A determinable loss from a past event that is contingent on a future event that appears extremely likely to occur in three months.

14. Bond sinking fund.

15. Long-term bonds callable by the creditor in the upcoming year that are not expected to be called.