For each of the following transactions that occurred during the year, indicate the dollar amount to be reported as a current liability as of December 31, 2020. (Enter 0 for amounts if no current liability is to be reported. Do not leave any answer field blank.)

						Reported as
(a)		On December 20, 2020, a former employee filed a legal action against Nash for $108,140 for wrongful dismissal. Management believes the action to be frivolous and without merit. The likelihood of payment to the employee is remote.		$		Not a Current LiabilityCurrent Liability
(b)		Bonuses to key employees based on net income for 2020 are estimated to be $188,700.		$		Current LiabilityNot a Current Liability
(c)		On December 1, 2020, the company borrowed $972,000 at 8% per year. Interest is paid quarterly.		$		Current LiabilityNot a Current Liability
(d)		Accounts receivable at December 31, 2020, is $10,111,700. An aging analysis indicates that Nashs expense provision for doubtful accounts is estimated to be 3% of the receivables balance.		$		Not a Current LiabilityCurrent Liability
(e)		On December 15, 2020, the company declared a $2.40 per share dividend on the 40,160 shares of common stock outstanding, to be paid on January 5, 2021.		$		Current LiabilityNot a Current Liability
(f)		During the year, customer advances of $175,000 were received; $59,700 of this amount was earned by December 31, 2020.		$		Not a Current LiabilityCurrent Liability