December revenue totaled $ 150 comma 000$150,000?; ?and, in? addition, Sea BreezeSea Breeze collected sales tax of 88?%. The tax amount will be sent to the state of OregonOregon early in January.
b.	On August? 31, Sea BreezeSea Breeze signed a? six-month, 66?% note payable to purchase a boat costing $ 94 comma 000$94,000. The note requires payment of principal and interest at maturity.
c.	On August? 31, Sea BreezeSea Breeze received cash of $ 1 comma 800$1,800 in advance for service revenue. This revenue will be earned evenly over six months.
d.	Revenues of $ 825 comma 000$825,000 were covered by Sea BreezeSea Breeze?'s service warranty. At January? 1, estimated warranty payable was $ 11 comma 600$11,600. During the? year, Sea BreezeSea Breeze recorded warranty expense of $ 33 comma 000$33,000 and paid warranty claims of $ 34 comma 700$34,700.
e.	Sea BreezeSea Breeze owes $ 80 comma 000$80,000 on a? long-term note payable. At December? 31, 12 %12% interest for the year plus $ 25 comma 000$25,000 of this principal are payable within one year. For each? item, indicate the account and the related amount to be reported as a current liability on the Sea BreezeSea Breeze Marine balance sheet at December 31