1. For each item, indicate the account and the related amount to be reported as a current liability on the Sea Air Marine balance sheet at December 31. Account Amount 6,000 Sales tax payable Account Amount b. Notes payable, short-term Interest payable 86,000 1,720 Account Amount costing $86,000. The note requires payment of principai and MOI ESL OL MaturRy. c. On August 31, Sea Air received cash of $2,400 in advance for service revenue. This revenue will be earned evenly over six months. d. Revenues of $850,000 were covered by Sea Air's service warranty. At January 1