a. Sales of $4,000,000 are subject to estimated warranty cost of 3.4%. The estimated warranty payable at the beginning of the year was $35,000, and warranty payments for the year totalled $56,000. b. On January 1,2020 , Robson signed a $155,000 note that requires annual payments of $31,000 plus 4.5% interest on the unpaid balance each January 1 . c. Golf Hub, a chain of golf stores, ordered $110,000 of golf equipment. With its order, Golf Hub sent a cheque for $110,000, and Robson shipped $100,000 of the goods. Robson will ship the remainder of the goods on February 3,2021. d. The January payroll of $140,000 is subject to employee-withheld income tax withholdings of $25,900, Canada Pension Plan contributions of 5.1%, and Employment Insurance premiums of 1.62%, along with the company 's share of Canada Pension Plan contributions and Employment Insurance premiums. On January 31, Premium pays employees their take-home pay and accrues all tax amounts owing for the January payroll. Assume that Robson Golf Equipment completed these selected transactions during January 2020 : (.) (Click the icon to view the transactions.) Requirement For each transaction, determine the types and amounts of liabilities to be reported on the January 31,2020 , balance sheet and classify them as current or long-term. Show a total for current liabilities. whole number.)