Big Wave Marine experienced these events during the current year. (i) (Click the icon to view the facts.) Requirement 1. For each item, indicate the account and the related amount to be reported as a current liability on the Big Wave Marine balance sheet at December 31 . (Round your final answers to the nearest whole dollar.) a. December revenue totaled $180,000; and, in addition, Big Wave collected sales tax of 5%. The tax amount will be sent to the state of Alabama early in January. Indicate the account and the related amount to be reported as a current liability on the Big Wave Marine balance sheet at December 31 . (Complete all input fields.) a. December revenue totaled $180,000; and, in addition, Big Wave collected sales tax of 5%. The tax amount will be sent to the state of Alabama early in January. b. On August 31, Big Wave signed a six-month, 4% note payable to purchase a boat costing $90,000. The note requires payment of principal and interest at maturity. c. On August 31, Big Wave received cash of $3,600 in advance for service revenue. This revenue will be earned evenly over six months. d. Revenues of $775,000 were covered by Big Wave's service warranty. At January 1 , accrued warranty payable was $11,300. During the year, Big Wave recorded warranty expense of $31,000 and paid warranty claims of $34,800. e. Big Wave owes $100,000 on a long-term note payable. At December 31,9% interest for the year plus $40,000 of this principal are payable within one year