1. The Ex-Girlfriend - TV-PG
2. The Pony Remark - TV-PG
3. The Busboy - TV-PG
4. The Baby Shower - TV-PG-D - A D for Kramer mentioning nudity when talking to Jerry about pirating cable, which could be a reference to porn. Also, Jerry's dream sequence isn't enough for a V.
5. The Jacket - TV-PG-L - One use of "bastard" earns an L.
6. The Chinese Restaurant - TV-PG
7. The Phone Message - TV-PG-D (Original rating)/TV-PG (Current rating) - Originally for George saying “Coffee is sex.” But it's not used in a suggestive way, so it's fine without a D IMO.
8. The Apartment - TV-PG
9. The Stranded - TV-PG (Original rating)/TV-PG-DL (Current rating) - This episode was produced for Season 2, but it aired as part of Season 3. Anyways, making love being mentioned gets a D, and one use of “bastard” gets an L.
10. The Statue - TV-PG-D
11. The Heart Attack - TV-PG-D - One use of "ass" doesn't get an L, and the ambulance crashing offscreen doesn't get a V.
12. The Revenge - TV-PG - Elaine talking about nudist colonies doesn't get a D.
13. The Deal - TV-PG-D