(a) Bonuses to key employees based on net income for 2025 are estimated to be $193,900. (b) On December 1,2025 , the company borrowed $960,000 at 8% per year. Interest is paid quarterly. (c) Accounts receivable at December 31,2025, is $10,447,500. An aging analysis indicates that Bramble's expense provision for doubtful accounts is estimated to be 3% of the receivables balance. (d) On December 15.2025, the company declared a $3 per share dividend on the 41,850 shares of common stock outstanding, to be paid on January 5, 2026. (e) During the year, customer advances of $179,200 were received; $58,100 of this amount was earned by December 31, 2025