Identify Whether the Following December 31, 2012 Information from Jessica

Essay

Identify whether the following December 31, 2012 information from Jessica Industries would be a known, estimated, or contingent liability:
1. Salary expense for the last payroll for the year was $52,000. It is expected to be paid out January 2, 2013.
2. The company's December taxable sales were $253,000. Jessica Industries is required to collect HST (13%) on its sales which is to be remitted January 5, 2013.
3. Jessica Industries extends its customers a one-year warranty on its product sold. The rate of warranty repairs is 2% of sales.
4. The company had waste which polluted a nearby lake. The clean-up is likely to cost $325,000-$350,000.
5. Issued $100,000, 8%, five-year bond when the market rate of interest was 10%.