A character follows another out of a bar and asks her something, to which she responds that "I can't, I've got to perform surgery in the morning" (will go right over children's heads)

Nothing at all visually.... Just the comments already listed.

A 9 year old boy tells the veteran next door that other kids laugh and make if you don't know what a blow job is etc.

Kids wrestle and watch WWE on TV

A dead cat is seen in a bathtub.... Later when they clean it up it is described by the kid (it's pretty disgusting)

A kid is shown throwing up when at neighbor's house with two boys.

Several uses of profanity throughout, including f*ck

7 uses of the f-word which would earn an R rating.

A character smokes a cigarette. A joke about a child drinking Irish coffee.