(5) McLane Marine experienced the following events during the year. For each item, indicate Name: Class Time: A December 31". The account titles have been provided for you. December revenue totaled $125,000; and, in addition, McLane collected sales tax of 6%. The tax amount will be sent to the state of Texas in early January Sales Tax Payable $ B. On August 31. McLane signed a 6-month, 5% note payable to purchase a boat costing $72,000. The note requires payment of principal and interest at maturity Notes Payable, short-term $ Interest Payable $ C. On October 1st, McLane received cash of $3,200 in advance for service revenue. This revenue will be earned evenly over the next 4 months. D. Uneamed Service Revenue $ McLane owes $90,000 on a long-term note payable that it hold for the entire year. At December 31, 4% interest for the year plus $30,000 of this principal are payable within one year. Current Portion of Long-Term Note Payable $ Interest Payable $