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8) Black Company requires advance payments with special order for machinery constructed to customer specifications. These advances are nonrefundable. These advances are nonrefundable. Information for 2019 is as follows: Customer advances - balance 1/1/19 118,000 Advances received with orders in 2019 184,000 Advances applied to orders in 2019 164.000 Advances applicable to orders canceled in 2019 50,000 In Black's December 31, 2019, balance sheet, what amount should be reported as a current liability for advances from customer