For each of the following situations, indicate the amount shown as a liability on the balance sheet of Kane, Inc., at December $31$ :

a$.$ Kane has accounts payable of $$110,000$ for merchandise included in the year$-$end inventory. $

b$.$ Kane agreed to purchase a $$28,000$ drill press in the following January. $

c$.$ During November and December of the current year, Kane sold products to a firm and guaranteed them against product failure for $90$ days. Estimated costs of honoring this provision next year are

$$2,200.$$

d$.$ On December $15,$ Kane declared a $$70,000$ cash dividend payable on January $15$ of the following year

to shareholders of record on December $31.$$

e$.$ Kane provides a profit$-$sharing bonus for its executives equal to five percent of the reported before$-$tax income for the current year.

The estimated before$-$tax income for the current year is $$600,000.$ $