Indigo Corporation is preparing its December $31,2025,$ balance sheet. The following items may be reported as either a current or

long$-$term liability.

On December $15,2025,$ Indigo declared a cash dividend of $$2\mathrm{.}40$ per share to stockholders of record on December $31.$ The

dividend is payable on January $15,2026.$ Indigo has issued $1,000,000$ shares of common stock, of which $50,000$ shares are

held in treasury.

At December $31,$ bonds payable of $$111,299,000$ are outstanding. The bonds pay $12\%$ interest every September $30$ and

mature in installments of $$27,824,750$ every September $30,$ beginning September $30,2026.$

At December $31,2024,$ customer advances were $$13,603,000.$ During $2025,$ Indigo collected $$30,634,000$ of customer

advances; advances of $$26,948,000$ should be recognized in income.

For each item above, indicate the dollar amounts to be reported as a current liability and as a long$-$term liability, if any.