Amount Liabilities on the Balance Sheet For each of the following situations, indicate the amount shown as a liability on the balance sheet of Cooper, Inc., at December 31: The situation doesn't require a liability to be recorded, leave the corresponding amount blank (zero) Transactions A Cooper has accounts payable of $60.000 for merchandise included in the year end inventory t. Cooper agreed to purchase a $15.000 drill press in the following January C. During November and December of the current year, Cooper sold products to a firm and wanted them against product failure for 90 days. Estimated costs of honoring this provision next year are 11,100 d. On December 15, Cooper declared a $30,000 cash dividend payable on January 15 of the following year to shareholders of record on December 31 e Cooper provides a profits bonus for its executives equal to five percent of the reported before tax income for the current year. The estimated before tax income for the current years 5-400.000 5