In its fifth year of operations, Shocker, Inc., a C corporation, had current earnings and profits of $49,000. At the end of its fourth year of operations, accumulated earnings and profits were $101,000. During the fifth year, Shocker made four distributions on the dates indicated in the table below. Allocate the distribution amounts to current E&P, accumulated E&P, and excess distribution as appropriate. Enter the appropriate amounts in the designated cells below. Enter all amounts as positive values. If no entry is necessary, enter a zero (0). Distribution dates Distribution amounts Current E&P Accumulated E&P at 12/31/Year 4 Excess distribution 3/31/Year 5 $35,000 6/30/Year 5 $40,000 9/30/Year 5 $45,000 12/31/Year 5 $55,000