Following are five pertinent facts about events during the current year at Lynch's Fly and Tackle, a Manitoba fisheries supply company Click the icon to view the facts.) Required For each item, indicate the account and the related amount to be reported as a current liability on Lynch's Fly and Tackle's December 31 (year-end) balance sheet. Round all amounts to the nearest whole dollar. Identify the accounts and amounts to be reported at December 31. (Round your answers to the nearest whole dollar.) Account Amount a. b. C. d. e. - Facts a. Sales of $911,000 were covered by Lynch's Fly and Tackle's product warranty. At January 1, the estimated warranty payable was $15,200. During the year, Lynch's recorded warranty expense of 3 percent of sales and paid warranty claims of $16,200. b. On August 31, Lynch's Fly and Tackle signed a six-month, 8 percent note payable to purchase supplies costing 563,000. The note requires payment of principal and interest at maturity. c. On November 30, Lynch's Fly and Tackle received rent of $57,000 in advance from a subtenant in its building. This rent will be earned evenly over three months. d. December sales totalled $80,000 and Lynch's Fly and Tackle collected GST of 5 percent plus PST of 8 percent on these sales. These taxes will be sent to the appropriate authorities early in January e. Lynch's Fly and Tackle owes $155,000 on a long-term note payable. At December 31, $31,000 of this principal plus 7 percent accrued interest since September 30 are payable within one year