Complete Cogburn's December 31, Year 4, balance sheet using the information below. Each of the items may be reported as either a current or noncurrent liability. Enter the appropriate amounts in the associated cells. Enter all amounts as positive values. If no entry is necessary, enter a zero (0) or leave the cell blank. Item Current liability Noncurrent liability 123 123 1. During the year, Cogburn received $150,000 in unearned revenues. At December 31, Year 4 Cogburn had earned $50,000 of this amount. 123 123 2. Cogburn has $250,000 of bonds payable due in Year 5 that have a discount of $12,500 associated with them. 123 123 3. A bank note of $1,000,000 with a maturity date of June 30, Year 5, was refinanced with a 15-year loan on January 25, Year 5. The first principal payment is due January 25, Year 6. 123 123 4. At December 31, Year 4, Cogburn had a deferred income tax liability of $25,000, arising from depreciation associated 123 123 N 3. A bank note of $1,000,000 with a maturity date of June 30, Year 5, was refinanced with a 15-year loan on January 25, Year 5. The first principal payment is due January 25, Year 6. 123 123 4. At December 31, Year 4, Cogburn had a deferred income tax liability of $25,000, arising from depreciation 123 123 5. On December 18, Year 4, Cogburn declared a $.75 per share dividend to common shareholders, payable on January 18, Year 5. Cogburn has issued 750,000 shares of common stock, of which 20,000 shares are held in treasury