Ayayai Corporation is preparing its December 31, 2017, balance sheet. The following items may be reported as either a current or long-term liability. 1. On December 15, 2017, Ayayai declared a cash dividend of $3.70 per share to stockholders of record on December 31. The dividend is payable on January 15, 2018. Ayayai has issued 1,000,000 shares of common stock, of which 50,000 shares are held in treasury. and mature in installments of $29,602,500 every September 30, beginning September 30, 2018 $31,170,000 of customer advances; advances of $25,451,000 should be recognized in income. 2. At December 31, bonds payable of $118,410,000 are outstanding. The bonds pay 12% interest every September 30 3. At December 31, 2016, customer advances (Unearned Revenue) were $12,591,000. During 2017, Ayayai collected For each item above, indicate the dollar amounts to be reported as a current liability and as a long-term liability, if any. Reported as 1. Dividends payable 35150001 Current Liability 2. Bonds payable (September 30, 2018 installment) 3552300 Current Liability Bonds payable (Other than September 30, 2018 installment) Long-term Liability Interest payable Current Liability 3. Customer advances 183100001 Current Liability