Assume that Premium Golf Equipment completed these selected transactions during December 2020: (Click the icon to view the transactions.) Requirement For each transaction, determine the types and amounts of liabilities to be reported on the December 31,2020 , balance sheet and classify them as current or long-term. Show a total for current liabilit Transactions For each transaction, determine the types and amounts of liabilities to be answers to the nearest whole number.) a. Sales of $3,000,000 are subject to estimated warranty cost of 3%. The estimated warranty payable at the beginning of the year was $30,000, and warranty payments for the year totalled $60,000. b. On December 1, 2020, Premium signed a $150,000 note that requires annual payments of $30,000 plus 5% interest on the unpaid balance each December 1. c. Golf Town, a chain of golf stores, ordered $125,000 of golf equipment. With its order, Golf Town sent a cheque for $125,000, and Premium shipped $100,000 of the goods. Premium will ship the remainder of the goods on January 3, 2021. d. The December payroll of $100,000 is subject to employee-withheld income tax withholdings of $25,000, 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 December 31, Premium pays employees their take-home pay and accrues all tax amounts owing for the December payroll