Following are pertinent facts about events during the current year at Zepher Snowboards.

a. December sales totaled $216,000, and Zepher collected sales tax of 6 percent. The sales tax will be sent to the state of Montana early in January.

b. Zepher owes $100,000 on a long-term note payable. At December 31, 7 percent interest for the year plus $35,000 of principal are payable within one year.

c. On August 31, Zepher signed a six-month, 8 percent note payable to purchase a machine costing $78,000. The note requires payment of principal and interest at maturity.

d. Sales of $909,000 were covered by a Zepher product warranty. At January 1, estimated warranty payable was $11,100. During the year, Zepher recorded warranty expense of $28,100 and paid warranty claims of $30,600.

e. On September 30, Zepher received cash of $31,500 in advance for the rent on a building. This rent will be earned evenly over six months.

Requirement

For each item, indicate the account and the related amount to be reported as a current liability on Zepher's December 31 balance sheet?